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GST on $40

Both answers, because "GST on $40" 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 $40?

  • If $40 is before GST: GST is $6.00 and the total becomes $46.00.
  • If $40 already includes GST: the GST portion is $5.22 and the price before GST is $34.78.
  • Working: $40.00 × 1.15 = $46.00  ·  $40.00 ÷ 23 × 3 = $5.22

$40, worked both ways

Treating $40 as…GSTEx GSTInc GST
a price before GST$6.00$40.00$46.00
a total that includes GST$5.22$34.78$40.00
an Australian price at 10%$4.00$40.00$44.00

The two NZ rows are the ones people mix up. Charging $6.00 of GST on an invoice whose total is meant to be $40 would leave you $0.78 short once Inland Revenue takes its cut — the GST inside $40 is only $5.22.

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 →