GST in South Australia
South Australia punches above its weight in wine production, agriculture, defence manufacturing, and education. The 10% GST is a federal tax that works the same in every state, but SA's industry mix creates specific GST considerations worth understanding. Whether you're running a vineyard in the Barossa or a research-linked business near a university, here's how GST applies to the industries that matter in SA.
Add GST
If amount excludes GSTSubtract GST
If amount includes GSTKey industries and GST in SA
Wine & Agriculture (Barossa Valley, McLaren Vale)
South Australia produces more than half of Australia's wine, and the Barossa Valley, McLaren Vale, and Clare Valley are at the centre of it. GST at 10% applies to all wine sales domestically — bottles sold at the cellar door, through distributors, or online all attract GST. On top of GST, wine also cops the Wine Equalisation Tax (WET) at 29% of the wholesale value, though eligible producers can claim the WET rebate to offset this. Exports of wine are GST-free, which benefits SA's significant export market. Fresh grapes sold for winemaking are taxable, while fresh grapes sold directly to consumers as food are GST-free. Beyond wine, SA's broader agriculture sector — grain, livestock, and horticulture — follows the standard rules: unprocessed food for human consumption is GST-free, while processed products attract the 10% rate.
Manufacturing & Defence
SA has a strong manufacturing base, particularly in defence, shipbuilding, and automotive components. GST at 10% applies to all domestic sales of manufactured goods. Defence contracts with the Australian Government are taxable supplies, and GST needs to be accounted for on progress payments and milestone invoices. Manufacturers exporting goods — whether it's defence equipment or processed food — can treat those sales as GST-free exports and claim back input tax credits on all related production costs. For businesses involved in major government contracts, the cash flow impact of GST on large progress payments is worth planning around, especially when you're carrying significant work-in-progress before invoicing.
Education & Research
Adelaide is a major education hub, with universities attracting a large number of international students. Most formal education courses are GST-free — that includes tuition fees for accredited courses at universities, TAFEs, and schools. However, non-accredited short courses, corporate training, and professional development workshops are generally taxable at 10%. Student accommodation provided by a university can be input-taxed (similar to residential rent), while commercially operated student housing attracts different treatment depending on the arrangement. Research commercialisation is another area where GST gets interesting — contracted research for a domestic client is taxable, but research services provided to an overseas entity can qualify as a GST-free export.
GST registration in South Australia
You need to register for GST if your business turns over $75,000 or more annually, or $150,000 if you're a non-profit. Taxi and ride-share drivers must register regardless of turnover. Registration is through the ATO, and you'll need an active ABN. BAS lodgement is typically quarterly for most SA businesses, with monthly reporting available for larger operations.
GST-free items in SA
- Basic food (bread, milk, fresh fruit and vegetables, unprocessed meat)
- Most health services (GP consultations, dental, allied health)
- Most education courses (accredited school and university tuition)
- Childcare services
- Exports of goods and services
- Sales of existing residential property
- Water sewerage and drainage services
- Some religious and charitable activities
Need more detail? Read the complete GST guide or check the FAQ.