G3 — Other GST-free sales¶

G3 – Other GST-free sales is where you report your GST-free sales that are not exports. Exports go at G2; everything else that is GST-free goes at G3.

GST-free sales are sales where no GST is charged. The ATO says most basic food, some health supplies and some education supplies are GST-free. G3 gathers up those non-export GST-free sales in one place.

In one line

G3 is your GST-free sales that are not exports — for example most basic food, and many health and education supplies.

Why this matters¶

If you sell things that are GST-free, like basic groceries or certain health services, those sales still need to be reported — just not as taxable. G3 shows the ATO the GST-free (non-export) part of your sales, so your figures make sense together.

What you will learn¶

What the G3 other GST-free sales label is
Examples of GST-free sales that belong at G3
How G3 relates to G1, and when it appears

Understanding the concept¶

Some sales are GST-free by law — you do not add GST to the price. The ATO lists several common kinds, including:

Most basic food — for example fruit and vegetables, meat, plain bread and milk.
Many health supplies — for example certain medical and care services.
Some education supplies — for example certain courses and their course materials.

G3 is for the GST-free sales that are not exports. Exports have their own label, G2. So the rule is simple: GST-free exports go at G2, and all your other GST-free sales go at G3.

Like G2, every amount you put at G3 is already inside G1. G1 is the total of all sales, and G3 is just the non-export GST-free slice of it. G3 is part of full GST reporting — under Simpler BAS, which most small businesses use, you only report G1, 1A and 1B, so the G3 box does not appear.

For accountants & bookkeepers

On the calculation worksheet, all amounts at G3 must also have been reported at G1, and export amounts must be shown at G2 rather than G3. G3 covers non-export GST-free supplies — most basic food, and many health and education supplies among them. Simpler BAS reporters (GST turnover under $10 million) omit G3; it belongs to full reporting.

Example¶

Sam runs a small health practice that also sells a few taxable retail items at the front desk. This quarter Sam made $40,000 in total sales. Of that, $34,000 was GST-free health services and $6,000 was taxable retail. Sam reports the full $40,000 at G1, then reports the $34,000 of GST-free health services at G3. None of it was exported, so nothing goes at G2. The G3 amount sits inside the G1 total — it is not added on top.

Common mistakes¶

Putting export sales at G3 — exports belong at G2, not G3.
Adding G3 on top of G1 — the GST-free amount is already inside G1.
Treating GST-free sales as taxable — GST-free sales carry no GST and go at G3.

How this works in myaccountant¶

In the app — when your BAS uses the full set of GST labels, myaccountant fills the G3 other GST-free sales label from the sales you have categorised as GST-free and non-export, using the same records that build your G1 total. On a Simpler BAS, the G3 label is not part of what you report.

Key points¶

G3 is your GST-free sales that are not exports.
Common examples are most basic food, and many health and education supplies.
Exports go at G2; other GST-free sales go at G3.
Every G3 amount is already counted inside G1.
G3 appears only on full GST reporting, not Simpler BAS.

Learn next¶

General information only — not tax, super or financial advice.

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