As overseas travel became more common in the 1960s, the ATO stopped issuing tax clearance certificates (which had previously reminded Australians planning on travel that they must ensure they had paid all tax owed prior to leaving the country).
Prices to include GST
The amount of GST (10%) must be included in any advertised or displayed price of goods and services that are sold and that are subject to GST. If a business fails to include GST in any price it charges, that GST amount will need to come from its own resources.
GST is collected and refunded/credited at each stage of the production process. In the end, it is the final consumer of the item who pays the full amount of the GST. The following examples show the different ways that GST is treated, depending on the nature of the transaction.