What do I charge GST on?

You are liable to charge GST if you are registered and you make a taxable supply.

You make a taxable supply when:

• you are registered or required to be registered;

• you make a supply for consideration;

• the supply is connected with Australia;

• the supply is not GST-free or input-taxed

The definition of supply catches just about everything, so unless you're making a GST-free supply or an input-taxed supply, and you are registered, then you most likely have to charge GST.

To work out the amount of GST you would charge, you add 10% of the sale price. For example, a website by Ben Collins typically costs $400. If he were registered, he would be charging 1/11th of that sale price as GST, which would be $36.36.