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GST on $1,200

Both answers, because "GST on $1,200" means two different things depending on whether that figure already includes GST.

NZ 15% and AU 10% Add or remove GST Sends straight to an invoice
$
Total including 15% GST
$115.00
Excluding GST$100.00
GST$15.00
Including GST$115.00

How much GST is on $1,200?

  • If $1,200 is before GST: GST is $180.00 and the total becomes $1,380.00.
  • If $1,200 already includes GST: the GST portion is $156.52 and the price before GST is $1,043.48.
  • Working: $1,200.00 × 1.15 = $1,380.00  ·  $1,200.00 ÷ 23 × 3 = $156.52

$1,200, worked both ways

Treating $1,200 as…GSTEx GSTInc GST
a price before GST$180.00$1,200.00$1,380.00
a total that includes GST$156.52$1,043.48$1,200.00
an Australian price at 10%$120.00$1,200.00$1,320.00

The two NZ rows are the ones people mix up. Charging $180.00 of GST on an invoice whose total is meant to be $1,200 would leave you $23.48 short once Inland Revenue takes its cut — the GST inside $1,200 is only $156.52.

The two calculations

× 1.15

Adding GST to a GST-exclusive price.

÷ 23 × 3

Finding the GST already inside a total.

÷ 1.15

Stripping GST out to get the ex-GST price.

Taking 15% of a GST-inclusive figure is the common error — it overstates the GST every time. Full guide, with the registration rules and the $60,000 threshold →