Estimated net GST position for a quarterly Business Activity Statement — GST collected on sales less GST credits on purchases.
Rates & assumptions used in this calculator
GST rate: 10%, unchanged since GST was introduced on 1 July 2000. This has not changed for either FY2025-26 or FY2026-27.
GST registration threshold: businesses with GST turnover of $75,000 or more must register ($150,000 for non-profit organisations). Below this, registration is optional.
This tool assumes figures entered are GST-inclusive sales and GST-inclusive purchases where relevant — GST is calculated as 1/11th of the GST-inclusive amount for standard-rated supplies.
Does not distinguish GST-free supplies (e.g. basic food, exports, some health/education), input-taxed supplies (e.g. residential rent, financial services), or capital acquisitions — all entered figures are treated as fully taxable at the standard rate.
Quarterly BAS cycle assumed (the most common cycle for small business) — monthly and annual GST reporting cycles aren't modelled separately, though the same GST maths applies.
Based on ATO GST guidance as at July 2026. This is a simplified estimate — always verify actual GST classification of each transaction with a registered tax or BAS agent before lodging.
Sales this quarter
$110,000 GST-inclusive
Assumes all sales are taxable supplies
$
Purchases & expenses this quarter
$48,000 GST-inclusive
Assumes all purchases carry a GST credit
$
Annual GST turnover
$440,000
Used only to check registration status
$
Net GST payable
$0
GST collected less GST credits, for this quarter
GST collected on sales1/11th of GST-inclusive sales$0
GST credits on purchases1/11th of GST-inclusive purchases−$0
Net GST position$0
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This is a general estimate only, not tax advice. It assumes every sale and purchase is a standard taxable supply carrying GST — GST-free supplies, input-taxed supplies, and capital acquisitions all need separate treatment. Refer to a registered tax or BAS agent to confirm the correct GST classification before lodging.
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