In Australia, the Goods and Services Tax (GST) is a value-added tax of 10% on most goods and services sales, with some exceptions.
According to the Australian Taxation Office (ATO), there are several categories of goods and services that are exempt from GST. These GST-free items include most basic foods such as bread, milk, vegetables, and meat. Some education courses, course materials, and related excursions or field trips are also GST-free. Medical, health, and care services, certain medical aids and appliances, some medicines, and childcare services are exempt from GST.
Additionally, religious services, charitable activities, and supplies of accommodation and meals to residents of retirement villages by certain operators are GST-free. Other exemptions include cars for disabled people to use under certain conditions, water, sewerage, and drainage services, international transport and related matters, precious metals, sales through duty-free shops, and the sale of businesses as going concerns.
It's important for businesses and consumers to be aware of these exemptions to understand their rights and obligations under the GST system.