For GST, a sale or supply includes a sale of goods or services, a lease of premises, hire of equipment, giving of advice, export of goods and the supply of other things. You are required to pay GST on taxable supplies (sales) you make. You are entitled to claim GST credits for the GST included in the price of purchases you use to make taxable supplies.
You make a taxable supply if you are registered or required to be registered for GST and:

  • you make the supply for consideration
  • you make the supply in the course of furtherance of a business (enterprise) you carry on
  • The supply is connected to Australia.

However, the supply is not taxable to the extent it is either GST-free or input taxed.