The local name for VAT: Goods and Services Tax (GST)
GST Standard rate
GST Reduced rate
GST-free products and services
Most basic foods, some education courses, and some medical, health, and care items and services are exempt from GST.
The foreign entity must register for GST in case if its turnover from sales that are connected with Australia is up to or more than the registration turnover threshold of A$75,000 (approx. 45 000 EUR). “Connected” means goods that are supplied within Australia or services linked to goods in Australia, or services carried out in Australia.