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GST on $400

Both answers, because "GST on $400" 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 $400?

  • If $400 is before GST: GST is $60.00 and the total becomes $460.00.
  • If $400 already includes GST: the GST portion is $52.17 and the price before GST is $347.83.
  • Working: $400.00 × 1.15 = $460.00  ·  $400.00 ÷ 23 × 3 = $52.17

$400, worked both ways

Treating $400 as…GSTEx GSTInc GST
a price before GST$60.00$400.00$460.00
a total that includes GST$52.17$347.83$400.00
an Australian price at 10%$40.00$400.00$440.00

The two NZ rows are the ones people mix up. Charging $60.00 of GST on an invoice whose total is meant to be $400 would leave you $7.83 short once Inland Revenue takes its cut — the GST inside $400 is only $52.17.

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 →