Australia GST codes and rates
Australia charges GST at 10%. When you create a company in Australia, Nefin sets up 4 sales and 7 purchase codes, each tied to a box of the Business Activity Statement (BAS). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the BAS GST - sales and the BAS GST - purchases, ready to file every quarter.
GST codes from the Business Activity Statement (BAS)
Each code is the box or line it fills on the Business Activity Statement (BAS), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| G1-TAX | Taxable sales 10% (G1)Default | 10% |
| G2 | Export sales, GST-free (G2) | 0% |
| G3 | Other GST-free sales (G3) | 0% |
| G4 | Input-taxed sales (G4) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| G11-TAX | Non-capital purchases with GST 10% (G11)Default | 10% |
| G11-NOGST | Non-capital purchases without GST (G11, G14) | 0% |
| G11-INP | Non-capital purchases for input-taxed sales 10% (G11, G13) | 10% |
| G11-PRIV | Non-capital private or non-deductible purchases 10% (G11, G15) | 10% |
| G10-TAX | Capital purchases with GST 10% (G10) | 10% |
| G10-NOGST | Capital purchases without GST (G10, G14) | 0% |
| G10-INP | Capital purchases for input-taxed sales 10% (G10, G13) | 10% |
Australia GST books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
BAS GST - sales
Taxable sales
- [G1-TAX]Taxable sales 10% (G1)
GST-free and input-taxed sales
- [G2]G2 Export sales
- [G3]G3 Other GST-free sales
- [G4]G4 Input-taxed sales
Totals Nefin calculates
- [G1-EXCL] G1 Total sales (GST-exclusive)Sum of the net amounts in [G1-TAX] + [G2] + [G3] + [G4]
- [G5] G5 Subtotal (G2 + G3 + G4)Sum of the net amounts in [G2] + [G3] + [G4]
- [G6-EXCL] G6 Total sales subject to GST (GST-exclusive)Sum of the net amounts in [G1-TAX]
- [1A] 1A GST on salesSum of the tax charged in [G1-TAX]
- [G1] G1 Total sales (including GST)Total of [G1-EXCL] + [1A]
- [G6] G6 Total sales subject to GST (including GST)Total of [G6-EXCL] + [1A]
Purchase book
BAS GST - purchases
G10 Capital purchases
- [G10-TAX]With GST 10%
- [G10-NOGST]Without GST in the price (G14)
- [G10-INP]For making input-taxed sales (G13)
G11 Non-capital purchases
- [G11-TAX]With GST 10%
- [G11-NOGST]Without GST in the price (G14)
- [G11-INP]For making input-taxed sales (G13)
- [G11-PRIV]Private use or not income tax deductible (G15)
Totals Nefin calculates
- [G10-EXCL] G10 total (GST-exclusive)Sum of the net amounts in [G10-TAX] + [G10-NOGST] + [G10-INP]
- [G10-GST] GST in G10Sum of the tax charged in [G10-TAX] + [G10-NOGST] + [G10-INP]
- [G11-EXCL] G11 total (GST-exclusive)Sum of the net amounts in [G11-TAX] + [G11-NOGST] + [G11-INP] + [G11-PRIV]
- [G11-GST] GST in G11Sum of the tax charged in [G11-TAX] + [G11-NOGST] + [G11-INP] + [G11-PRIV]
- [G14] G14 Purchases without GST in the priceSum of the net amounts in [G10-NOGST] + [G11-NOGST]
- [1B] 1B GST on purchasesSum of the tax charged in [G10-TAX] + [G11-TAX]
- [G10] G10 Capital purchases (including GST)Total of [G10-EXCL] + [G10-GST]
- [G11] G11 Non-capital purchases (including GST)Total of [G11-EXCL] + [G11-GST]
- [G12] G12 Subtotal (G10 + G11)Total of [G10] + [G11]
Source
These codes were transcribed from the tax authority's own form or instructions: ATO Completing your BAS for GST, steps 1-4 (QC 17458, step 1 updated 9 Sep 2026), ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/completing-your-bas-for-gst, read via web.archive.org snapshots.
Frequently asked questions
What is the GST rate in Australia?
The standard rate is 10%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which GST codes does Nefin set up for a company in Australia?
4 sales codes and 7 purchase codes, each named after the Business Activity Statement (BAS) box it fills, for example G1-TAX (Taxable sales 10% (G1), 10%), G2 (Export sales, GST-free (G2), 0%) and G3 (Other GST-free sales (G3), 0%).
How often is the Business Activity Statement (BAS) filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Australia. Your tax authority may assign you a different one.
Are these Australia GST codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (ATO Completing your BAS for GST, steps 1-4 (QC 17458, step 1 updated 9 Sep 2026), ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/completing-your-bas-for-gst, read via web.archive.org snapshots).
Does Nefin produce the Australia GST books?
Yes. The BAS GST - sales lists every invoice and the BAS GST - purchases every bill, one row per document with a column for each return box, plus the totals the return asks for.