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The Australian Taxation Office (ATO) notes that 'the Goods and Services Tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia'.
If you run a business or other enterprise and have a turnover of $75,000 or more ($150,000 or more for non-profit organisations) you must register for GST.
Refer to the How GST works page on the Australian Taxation Office (ATO) website for more detailed information.
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