Three different price checks in one file
The PDF lists the add-GST multiplier of 1.10, the divide-by-11 extraction rule and division by 1.10 for the original price. Its worked rows use $100 before GST and $110 including GST, alongside the standard 10% rate.
| Task | Formula | Example |
|---|---|---|
| Add GST | Price x 1.10 | $100 becomes $110 |
| Extract GST | Price / 11 | $110 includes $10 GST |
| Price before GST | Price / 1.10 | $110 becomes $100 |
| GST rate | 10% | Standard Australian GST rate |
Choose the operation that matches the amount you already have. Extracting the tax and removing it from the total are related operations, but their outputs are different.
Check a taxable invoice total of $132
$132 ÷ 11 = $12 GST. Dividing the same $132 by 1.10 gives $120 before GST. The check is $120 + $12 = $132. You can write this example beside the printed $110 example for a second reference.
Scope of the formula card
The single-page file is static and does not prepare a BAS, determine registration status or decide whether an item is GST-free or input taxed. Its formulas assume a taxable amount to which 10% GST applies.
Frequently asked questions
Should I subtract 10% from an inclusive price?
No. To remove 10% GST, divide the inclusive price by 1.10. To find only its GST component, divide by 11.
Will the PDF calculate an invoice total automatically?
No. It is a printable formula reference. Use the linked GST calculator to work with another amount.