GST in Western Australia

Western Australia's economy is dominated by mining and resources, but tourism and agriculture also play significant roles across the state. GST is applied at 10% nationally, and while the rate doesn't change by state, how it interacts with WA's major industries has real practical implications. Here's a breakdown of what matters for businesses in the west.

GST 10%

Add GST

If amount excludes GST
Price inc. GST
$0.00
GST Amount
$0.00

Subtract GST

If amount includes GST
Price exc. GST
$0.00
GST Amount
$0.00

Key industries and GST in WA

Mining & Resources

Mining is the engine room of the WA economy — iron ore, gold, lithium, and LNG drive billions in revenue each year. GST applies to domestic sales of minerals and processed resources at the standard 10% rate, but exports are GST-free, which is a major benefit given that the vast majority of WA's output heads overseas. Mining companies can claim input tax credits on their substantial domestic costs — equipment, fuel, transport, contractors, and exploration expenses. The scale of these credits means GST refund positions are common in the sector. Getting your BAS right when you're dealing with massive capital expenditure and export volumes requires solid record-keeping and a clear understanding of the apportionment rules.

Tourism

From Ningaloo Reef to the Kimberley, Margaret River to Rottnest Island, WA's tourism industry is growing steadily. All standard tourism services — accommodation, guided tours, car hire, and entry fees — attract 10% GST. Tour operators catering to international visitors should be aware that packages sold to non-residents through overseas travel agents may qualify as GST-free exports. Domestic tourists cop the full GST on everything. If you're running a regional tourism business, you're still bound by the same GST rules as operators in Perth — there are no regional concessions or exemptions.

Agriculture

WA's agricultural sector spans wheat, wool, beef, and a growing horticulture industry in the state's north. Most raw agricultural produce sold for human consumption is GST-free — fresh grain, fruit, vegetables, and unprocessed meat all qualify. Wool and other fibre products, however, are taxable at 10%. Farm machinery, chemicals, and other inputs carry GST, but registered primary producers can claim full input tax credits on these purchases. If you're running a pastoral station or broadacre farm, the sheer volume of input claims can be substantial, so keeping your paperwork in order matters.

GST registration in Western Australia

Business threshold $75,000
Non-profit threshold $150,000

If your business has an annual turnover of $75,000 or more, GST registration is mandatory. Non-profits get a higher threshold of $150,000. All taxi and ride-share drivers must register regardless of how much they earn. You register through the ATO and will need to lodge BAS returns — quarterly for most small businesses, monthly if you prefer or if your turnover exceeds $20 million.

GST-free items in WA

  • Basic food (bread, milk, fresh fruit and vegetables, raw meat)
  • Most health services (GP visits, hospital treatment, allied health)
  • Most education courses (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.