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GST on $30

Both answers, because "GST on $30" 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 $30?

  • If $30 is before GST: GST is $4.50 and the total becomes $34.50.
  • If $30 already includes GST: the GST portion is $3.91 and the price before GST is $26.09.
  • Working: $30.00 × 1.15 = $34.50  ·  $30.00 ÷ 23 × 3 = $3.91

$30, worked both ways

Treating $30 as…GSTEx GSTInc GST
a price before GST$4.50$30.00$34.50
a total that includes GST$3.91$26.09$30.00
an Australian price at 10%$3.00$30.00$33.00

The two NZ rows are the ones people mix up. Charging $4.50 of GST on an invoice whose total is meant to be $30 would leave you $0.59 short once Inland Revenue takes its cut — the GST inside $30 is only $3.91.

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 →