GST Free Sales


  • Main GST free products and services
  • Exports of goods
  • Other exports
  • Sale of a business as a going concern

Main GST free products and services

Most basic foods, some education courses and some medical, health and care products and services are GST free, often referred to as exempt from GST. Rules around GST free sales are outlined in the GST Act 

Things that are GST free include:

  • most basic food (see our GST on Food article for more detail)
  • some education courses, course materials and related excursions or field trips
  • some medical, health and care services (see our GST and Health Services article for more detail)
  • some menstrual products
  • some medical aids and appliances
  • some medicines
  • some childcare services
  • some religious services and charitable activities
  • supplies of accommodation and meals to residents of retirement villages by certain operators
  • cars for disabled people to use, when certain requirements are met
  • water, sewerage and drainage
  • international transport and related matters
  • precious metals
  • sales through duty-free shops
  • grants of land by government
  • farmland
  • international mail
  • exports
  • sales of businesses as going concerns
  • some telecommunications supplies
  • eligible emissions units.

Exports of goods

Exported goods are GST free if they are exported from Australia within 60 days of one of the following, whichever occurs first:

  • the supplier receives any payment for the goods
  • the supplier issues an invoice for the goods.

In the case of goods paid for by instalments, the payment or invoice must be for the final instalment.

Suppliers can apply to us to extend the 60-day period.

Other exports

Other exports generally include supplies of things other than goods for consumption outside Australia, such as:

  • services
  • various rights
  • other professional services.

A supply of a service is usually GST free if the recipient of the service is outside Australia.

There are specific rules that determine if the supply is GST free.

See also

  • GSTR 2019/1 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)
  • GSTR 2018/2 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
  • GSTR 2002/6 Exports of goods
  • GST definitions

Sale of a business as a going concern

The sale of a business as a going concern is GST free if all the following apply:

  • before the sale, the buyer and seller agree in writing that the sale is of a going concern
  • the buyer is registered or required to be registered for GST
  • everything necessary for the business to continue operation is supplied to the buyer
  • the seller carries on the business until the day it is sold (date of settlement)
  • payment is made for the sale.

This article is general information only and does not provide advice to address your personal circumstances. To make an informed decision you should contact an appropriately qualified professional.