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Other GST-Free Sales (Label G3)

If Simpler BAS is set to Y, this field is disabled.

A business cannot charge GST on GST-free sales but it is entitled to input tax credits for anything purchased or imported for use in the business.

Enter the following GST-free sales made:

  • Basic food, which includes food for human consumption unless it is:

    • consumed on the premises from which it is sold (for example, cafes and restaurants)

    • hot takeaway food, or

    • food listed in Schedule 1 of A New Tax System (Goods and Services Tax) Act 1999 (that is, prepared food, confectionery, savoury snacks, bakery products, ice cream foods and biscuits)

  • Beverages listed in Schedule 2 of A New Tax System (Goods and Services Tax) Act 1999 

  • Health, education and eligible childcare services

  • Cars for certain use by disabled persons

  • Sales made by charitable institutions, trustees of charitable funds or deductible gift recipients:

    • where the amount charged is less than 50% of the GST-inclusive market value

    • where the amount charged is less than 50% of the purchase cost

    • for accommodation where the amount charged is less than 75% of the GST-inclusive market value

    • for accommodation where the amount charged is less than 75% of the purchase cost

    • sale of donated second-hand goods provided nothing has been done to the goods to change their nature (for example, clothes shredded for resale as rags are not GST-free) and

    • raffles and bingo, provided they do not contravene a State or Territory law.

  • Religious services

  • Services and rights for use or consumption outside Australia

  • International transport and some related domestic transport and other expenses

  • Aircraft and ship's stores for use, consumption or sale on international flights or voyages

  • Lease or hire of goods used outside Australia

  • Water, except where it is sold in or transferred into containers with a capacity of less than 100 litres

  • Sewerage services, including emptying septic tanks

  • Drainage of storm water

  • Going concerns (where the business is sold as a going concern)

  • Farm land where the vendor has carried on a farming business for at least five years (these sales are only GST-free in certain circumstances)

  • First sale of precious metal after refining where it is sold to a dealer in precious metal

  • Initial grants of freehold and similar interests in unimproved land by Commonwealth, State or Territory governments

  • Amounts for export sales (not included at G2) for international freight, insurance and other charges, and

  • Other GST-free sales, (click [Ctrl+Insert] to add extra lines as required).


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