Goods and services tax (Australia)

Goods and services tax (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items) and concessions (including qualifying long-term accommodation, which is taxed at an effective rate of 5.5%). GST is levied on most transactions in the production process, but is in many cases refunded to all parties in the chain of production other than the final consumer.

Source: Wikipedia — Goods and services tax (Australia) (CC BY-SA 4.0)