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Indirect Tax in Australia primarily refers to the Goods and Services Tax (GST), a broad-based consumption tax. It is levied on most goods, services, and other items sold or consumed in Australia.
Australia's GST is a 10% value-added tax applied to the supply of most goods and services, with some exemptions such as certain fresh foods, healthcare services, and educational courses. Businesses registered for GST must lodge Business Activity Statements (BAS) to report and pay GST to the Australian Taxation Office (ATO), typically on a monthly or quarterly basis. Other indirect taxes include Luxury Car Tax (LCT), Wine Equalisation Tax (WET), and various excise duties on alcohol, tobacco, and petroleum products.