GST is a tax on the supply of goods and services in Australia by a registered person on any taxable activity they carry out. The rate for GST is 10% although it can be zero-rated for exports.
The relevant basic guide can be found at: http://www.ato.gov.au/businesses/content.asp?doc=/Content/20724.htm
Certain supplies of goods and services are “exempt supplies”. These include:
If your turnover exceeds $2,000,000 pa you must file your GST return monthly.
There are two methods of accounting for GST:
If your turnover exceeds $2,000,000 pa you must use the accrual basis.
If you are selling or are thinking of selling your products through your website please also refer to our section on GST and E-commerce
For more information on GST see the GST section of the ATO website.