Whether you buy in a shop or online, you have the right to know how much you will be charged for goods or services.
By law, Australian businesses selling to consumers are required to display prices that include, or clearly show, the Goods and Services Tax (GST) component.
Because many Australian businesses use the internet to sell goods and services to overseas consumers (who do not have to pay GST), the rules they follow will depend on who they are selling to. If you understand the rules that businesses follow when listing prices on their websites, then you will know what to expect.
Selling to international and Australian consumers
These sites can display a price that does not include GST for the benefit of consumers outside Australia. However, they must also display the GST-inclusive price for Australian residents.
Selling to other businesses
If a business has been listing GST-exclusive prices for other business customers, it can continue to do so, as long as the site clearly states that GST has not been included.
Selling only to international consumers
A business that only sells goods to overseas customers can display GST-exclusive prices on its website. It should be clear that the price does not include the tax component so any potential domestic consumers are not misled.
