GST Rules by Industry

Every industry has different GST obligations — from food classification in hospitality to margin schemes in property. Find the rules that apply to your business.

Based on ATO guidance8 industries covered

Restaurants & Hospitality

GST rules for restaurants, cafés, catering, pubs, and food service businesses — covering food classification, takeaway vs dine-in, tips, and BYO charges.

Read guide

Construction & Trades

GST rules for builders, subcontractors, tradies, and construction businesses — covering progress payments, new residential premises, margin scheme, and GST at settlement.

Read guide

Medical & Health

GST rules for doctors, dentists, allied health practitioners, and medical businesses — covering GST-free services, cosmetic procedures, medical aids, and health insurance.

Read guide

E-commerce & Retail

GST rules for online sellers, retailers, and marketplace operators — covering digital products, shipping GST, low-value imported goods, and platform obligations.

Read guide

Professional Services

GST rules for consultants, lawyers, accountants, and professional service firms — covering invoicing, input tax credits, and common compliance issues.

Read guide

Transport & Logistics

GST rules for trucking, freight, courier, and logistics businesses — covering fuel tax credits, international freight, domestic transport, and heavy vehicle obligations.

Read guide

Agriculture & Farming

GST rules for farmers, primary producers, and agricultural businesses — covering GST-free primary production, fuel tax credits, farmgate sales, and livestock transactions.

Read guide

Real Estate & Property

GST rules for property investors, developers, agents, and landlords — covering residential vs commercial, margin scheme, going concern, and input-taxed supplies.

Read guide