> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Australia

Australia's Goods and Services Tax (GST) is a broad-based tax
applied to most goods, services and other items sold or consumed in
Australia. It is administered by the Australian Taxation Office (ATO).

Businesses are identified by their Australian Business Number (ABN), an
11-digit identifier whose validity is confirmed with a weighted
modulus-89 check.

## Base Details

| Key              | Value              |
| ---------------- | ------------------ |
| Tax Country Code | `AU`               |
| Currency         | `AUD`              |
| Base Time Zone   | `Australia/Sydney` |

## Tax Categories

| Code  | Name | Title                  |
| ----- | ---- | ---------------------- |
| `GST` | GST  | Goods and Services Tax |

### GST Rates

| Rate      | Keys       | Name          | Percents | Description                                                                 |
| --------- | ---------- | ------------- | -------- | --------------------------------------------------------------------------- |
| `general` | `standard` | Standard Rate | 10.0%    | Applies to most goods and services unless they are GST-free or input-taxed. |

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                                            | Validation Code / Message                                               |
    | ------ | ------------------------------------------------------------------------------- | ----------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[AU]</li><li>Matches ^\[0-9]{11}\$</li></ul> | `GOBL-AU-TAX-IDENTITY-01`<br />Tax id code must be a valid 11-digit ABN |
    | `code` | <ul class="gobl-test"><li>Code in \[AU]</li><li>Valid</li></ul>                 | `GOBL-AU-TAX-IDENTITY-02`<br />Tax id code checksum must be valid       |
  </Accordion>
</AccordionGroup>