Sales of goods and services that must have GST included in their price are referred to as taxable sales.

You make a taxable sale if you are registered, or required to be registered, for GST and:

  • you make sales for payment
  • you make sales in the course of a business (enterprise)
  • the sale is connected with Australia.

When making taxable sales you must include GST in the price. You’re entitled to claim credits for the GST in the price of your inputs (the goods or services used to make the goods or services you sold).

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