GST in Queensland
Queensland's economy runs on tourism, agriculture, and a booming construction sector spread across one of Australia's fastest-growing states. The 10% GST is the same nationwide, but understanding how it applies to the industries that drive Queensland is essential for businesses operating here. From reef tours to cane farms to new housing estates, here's how GST works in practice.
Add GST
If amount excludes GSTSubtract GST
If amount includes GSTKey industries and GST in QLD
Tourism (Great Barrier Reef & Gold Coast)
Tourism is Queensland's bread and butter. Whether you're running snorkelling trips on the Great Barrier Reef, managing a resort in the Whitsundays, or operating theme parks on the Gold Coast, the 10% GST applies to virtually all tourism services — accommodation, tours, entry fees, and equipment hire. If you deal with international visitors, be aware that overseas tour operators purchasing packages may be eligible for GST-free treatment under the export rules. Individual tourists can claim GST refunds on physical goods over $300 through the Tourist Refund Scheme before they fly out. For operators, getting your invoicing right is critical — tax invoices must clearly show the GST component.
Agriculture
Queensland is a powerhouse for beef, sugar cane, bananas, and other primary produce. Most unprocessed agricultural products sold for human consumption are GST-free, which is good news for growers. However, the moment produce is processed beyond basic preparation — think sugar refining or juice manufacturing — GST kicks in at 10%. Livestock sales for slaughter are GST-free, but sales of live animals as pets are taxable. Farm inputs like fertiliser, pesticides, and machinery are taxable, but GST-registered farmers can claim these back as input tax credits. If you're running a mixed farming operation, keeping clear records of what's taxable and what's GST-free is essential.
Construction
South East Queensland is one of Australia's biggest growth corridors, and construction is flat out from the Gold Coast to the Sunshine Coast and beyond. GST applies to all new residential builds at 10% of the sale price, while sales of existing homes are generally GST-free. Builders and tradies need to be across the rules for progressive claims on construction contracts — GST is payable on each progress payment, not just at completion. If you're a subcontractor in the building industry, you'll also need to deal with the taxable payments reporting system, which means your clients report your payments directly to the ATO.
GST registration in Queensland
GST registration is compulsory once your business turns over $75,000 or more per year, or $150,000 for non-profits. Taxi and ride-share drivers must register from dollar one. Once registered, you'll lodge BAS returns with the ATO — most small businesses do this quarterly, though you can opt for monthly if it suits your cash flow.
GST-free items in QLD
- Basic food (bread, milk, fresh fruit and vegetables, unprocessed meat)
- Most health services (doctors, dentists, optometrists)
- Most education courses (primary, secondary, tertiary tuition)
- Childcare services
- Exports of goods and services
- Sales of existing residential property
- Water sewerage and drainage services
- Some charitable and religious services
Need more detail? Read the complete GST guide or check the FAQ.