GST, ABN and PAYG

Goods and Services Tax

Prices quoted or tendered by suppliers are to be exclusive of the Goods and Services Tax (GST).

Effect of GST on valuation of procurement

In general, all purchasing thresholds used in the Treasurer's Instructions and associated government procurement policy documents are exclusive of GST, unless otherwise specifically stated. However, when determining whether a free trade agreement will impact on a procurement, the GST inclusive price must be taken into consideration.

ABN (Australian Business Number)

Government agencies must deal with suppliers whether or not they have an Australian Business Number (ABN). However, in accordance with the Australian Taxation Office rules, if a supplier does not quote its ABN, agencies will generally need to withhold tax, at the appropriate rate required by the ATO, under the Pay-As-You-Go (PAYG) withholding arrangements. This requirement may not apply if the payment is exempt. For further information in relation to PAYG, agencies should refer to the Australian Tax Office website.

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