Student Outcome
  • -Able to understand GST
  • -Able to identify information that is related to tax invoices
  • -Able to understand how to calculate GST

Understanding GST & Tax Invoices

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  • Show Me

  • Show Me

    GST and Tax Invoices

    Click on the Play button to start the video.

    Click to read a summary of the video

    • GST = Goods and Services Tax
    • In Australia, GST was introduced in 2000
    • GST rate is set at 10% in Australia

    What is taxed?

    • Hospitality: Wine, beer, spirits, hot food
    • Tourism: Accommodation, travel tours, souvenirs

    A Tax Invoice has required information:

    • Name of Supplier
    • ABN of Supplier
    • Name of Purchaser(Customer)
    • Address or ABN of Purchaser
    • Date of Issue
    • Words "Tax Invoice" on the document
    • GST and Total price OR
    • GST inclusive price
    • Brief Description of items
    • Quantity of things supplied or service
    • Restaurants will usually list prices on the menu as GST inc = GST "inclusive".
    • Tax invoices can list and calculate the GST in different ways.

  • Show Me

    Calculating GST

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    Calculating GST

    To calculate the GST on the subtotal price of $700.00

    • Change 10% into a decimal
      10% = 0.10  
    • $700.00 needs to be multiplied by 0.10
    • $700.00 x 0.10 = $70.00
    • Add the GST of $70.00 to the subtotal.
    • $700.00 + $70.00 = $770.00
    • The total amount payable is $770.00
    • Remember: To work out the GST:
      Subtotal x 0.10 = GST
      GST + subtotal = Total amount

  • Say It

    There are 2 parts in this section.

    1. The Glossary

    The glossary lists the more difficult words related to the topic in alphabetical order. The glossary also gives the meaning for each word.

    2. Look, Cover, Write, Check!

    This activity gives you practice at remembering and writing the words from the glossary.

  • The Glossary

  • Do It

    Jump to Activities

  • Do It: GST

  • Do It: Tax Invoices

  • Do It: Tax Invoice: Calculating GST

Check It

Check It Quiz

Click on Understanding GST to begin.

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Understanding GST
  • Introduction
  • Show Me
  • Say It
  • Do It
  • Check It

Look, Cover, Write, Check!

Try to memorise the following word.
When you are ready, click the mouse in the textbox below and try to spell the word correctly.
  • ABN
  • calculate
  • description
  • GST
  • inclusive
  • tax invoice
  • quantity
  • required
  • stock
  • supplier
  • percentage
  • decimal
  • tax

Goods and Services

Drag and drop the answers to the correct columns.
Wine
Meals
Accommodation
Laundry Charges
Souvenirs
Tours
Car Hire
Flight Bookings
Hospitality Tourism

Tax Invoices

Click on the ABN
label
Click on the Quantity
label
Click on the words Tax Invoice
label
Click on the GST Amount
label
Click on the Total amount payable
label
Use the Tax Invoice to find the correct answers.
1. The date on the tax invoice is
2. The Australian Business Number is
3. The total amount payable is
4. The GST is
Use the Tax Invoice to find the correct answers.
1. The tax invoice is dated
2. Rockin Café's ABN is
3. The total amount payable is
4. The GST amount is
Click on the correct answer.
1. GST inc means GST is included in the total amount payable.
True
False
2. ABN is short for Australian Building Number.
True
False
3. A Tax Invoice is a document that shows a list of goods and their prices.
True
False
4. Total Amount Payable may also be written as Total or Total Amount.
True
False

Tax Invoice: Calculating GST

Susan works at Nodes Café and needs to calculate the GST for a Tax Invoice. The subtotal is $30.00.
Use the calculator to work out the GST and the total.
Remember to include both dollars and cents in your answers, for example $64.00.
Remember!
Subtotal x 0.10 = GST
GST + subtotal = Total amount
Subtotal $
GST $
Total $
Chris is working at Nodes Hotel and needs to calculate the GST for an accommodation Tax Invoice. The accommodation subtotals $280.00.
Use the calculator to work out the GST and the total.
Remember to include both dollars and cents in your answers, for example $524.00.
Remember!
Subtotal x 0.10 = GST
GST + subtotal = Total amount
Subtotal $
GST $
Total $
Megan is a waitress at Nodes Cocktail Bar and needs to calculate the GST on a drinks' order. The drinks come to a subtotal of $54.00.
Use the calculator to work out the GST and the total.
Remember to include both dollars and cents in your answers, for example $23.60.
Remember!
Subtotal x 0.10 = GST
GST + subtotal = Total amount
Subtotal $
GST $
Total $
Tammy is selling souvenirs to a group of tourists. The subtotal for one customer is $61.00.
Use the calculator to work out the GST and the total.
Remember to include both dollars and cents in your answers, for example $43.80.
Remember!
Subtotal x 0.10 = GST
GST + subtotal = Total amount
Subtotal $
GST $
Total $
Use the calculator to work out the subtotal, the GST and the total amount payable. Remember to include both dollars and cents in your answers, for example $643.80.
Subtotal x 0.10 = GST
GST + subtotal = Total amount