GST codes explained
Which code to use on each line, and where it ends up.
Every invoice, bill and credit note line has a GST code. The code decides how much GST is charged and where the line goes on your BAS.
| Code | Name | Use it for | Where it's reported |
|---|---|---|---|
| GST10 | GST 10% | Most sales and purchases in Australia | G1 and 1A (sales); G11 and 1B (purchases) |
| GST_FREE | GST-free | Basic food, most health and education, some exports of services | G1 and G3 (sales); G11 (purchases) |
| EXPORT | GST-free export | Goods exported overseas | G1 and G2 |
| INPUT_TAXED | Input taxed | Residential rent, most financial supplies such as interest | G1 and G4 |
| CAPITAL | GST 10% capital purchase | Equipment, vehicles and other assets you buy | G10 and 1B |
| OUT_OF_SCOPE | Out of scope | Wages, loans, owner drawings, fines: not on the BAS | Not reported |
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