GST Status Checklist
Exempt or concessional transactions.
This is an alphabetical checklist of the main types of transaction that are exempt from GST in some way, or are subject to special rules.
| Type of supply: | General GST status: |
| ATM transactions | Input taxed |
| Charities: | |
| Certain fund-raising | Input taxed |
| Donated second hand goods | GST free |
| Non commercial activities | GST free |
| Raffles and bingo | GST free |
| Retirement village services | GST free |
| Child care | GST free |
| Deposits | No GST if refunded |
| Education | GST free |
| Emission Unit Supply | GST free |
| Employee services | Not subject to GST |
| Exports | GST free |
| Financial supplies | Input taxed |
| Fines | Not subject to GST |
| Food: | |
| Generally | GST free |
| Restaurant, hot takeaway, snacks, Bakery products, etc |
Subject to GST |
| School tuckshops | Input taxed (optional) |
| Frequent flyer points | Not subject to GST |
| Funerals contracted pre 1 December 1999 | GST free, subject to conditions |
| Gambling | “Margin” rules |
| Gifts | Not subject to GST |
| Grants (unconditional) | Not subject to GST |
| Health and medical | GST free |
| Health insurance | GST free |
| Hobbies | Not subject to GST |
| Imports | Subject to GST with exceptions |
| Insurance: | |
| Exported | GST free |
| General | Subject to GST |
| GST free | |
| Life | Input taxed |
| Settlements | Not subject to GST |
| Travel | Depends on status of travel |
| International mail | GST free |
| Motor vehicles for disabled persons | GST free |
| Overseas transactions (unrelated to Australia) |
Not subject to GST |
| Pre 1 July 2000 supplies | Not subject to GST |
| Post 30 June 2000 supplies | Subject to GST with exceptions |
| Precious metals | GST free/input taxed |
| Private, non business transactions | Not subject to GST |
| Professional and trade qualification courses | GST free |
| Rates and taxes | Generally, not subject to GST |
| Real estate transactions: | |
| Commercial rent | Subject to GST |
| Dealers and developers | “Margin” rules |
| Farm sales | GST free |
| Farm subdivisions | GST free |
| Government land grants | GST free |
| Residential rent (commercial) | Subject to GST |
| Residential rent (private) | Input taxed |
| Sale of commercial residential premises | Subject to GST |
| Sale of existing residence | Input taxed |
| Sale of new residence | Subject to GST |
| Sale of non residential premises | Subject to GST |
| Religious services | GST free |
| Sale of business: | |
| Sale of farm land | GST free |
| Sale of going concern | GST free |
| Sale of shares | Input taxed |
| Second hand goods: | |
| Charities | GST free |
| Dealers | Subject to GST/special rules |
| Supplier unregistered and not required to be registered | Not subject to GST |
| Supplies under pre 8 July 1999 contracts | GST free, subject to conditions |
| Transport and tourism: | |
| Cars for disabled people | GST-free |
| International travel | GST-free |
| Inwards duty free shops | GST-free |
| Domestic travel | Subject to GST |
| Returning tourists | Entitled to refunds |
| Travel agents | Depends on status of travel |
| Vouchers | Not subject to GST on issue |
| Water, sewerage and drainage | GST-free or non-taxable |
Our dedicated team can assist you with all your accounting and GST related matters. Complete and submit the Express Enquiry form on the top right hand side of this page and we will contact you to discuss your enquiry or call us on 1300 QUINNS (1300 784 667) or on +61 2 9223 9166 to arrange an appointment.
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The Quinn Group operates Quinn Consultants, Quinn Lawyers, Quinn Financial Planning and Quinn Financial Solutions. The Quinn Group provides related information in regard to legal, accounting and financial planning issues. Liability limited by a scheme approved under Professional Standards Legislation* *other than for the acts or omissions of financial services licensees.