GST and NSW state taxes

NSW State taxes do not attract GST

GST-inclusive prices

State taxes and duties are generally calculated on GST-inclusive prices. However, for the hire of goods, duty is calculated on the hiring charges exclusive of GST.

GST is excluded from the liable wages for payroll tax.

Before and after the GST

In situations where the period to which the State tax relates straddled the GST start date, GST is generally be apportioned in these cases and duty, when applied, is only imposed on the actual GST imposed.

Get more GST information

The GST and associated legislation is administered by the Australian Taxation Office, the Australian Competition and Consumer Commission and the Australian Customs Service.

We advise you direct your GST questions to the Australian Taxation Office.

More information