This note provides an overview of the goods and services tax (GST) regime in Australia. It explains the main concepts used in the A New Tax System (Goods and Services Tax) Act 1999 (Cth), including the meaning of an entity, carrying on an enterprise, registration, taxable supplies and taxable importations, input tax credits, different attribution methods (accruals and cash-basis), adjustment events, tax invoice requirements, GST-free supplies and input taxed supplies. It also provides an overview of the GST rules that apply to specific transactions and the GST anti-avoidance rules.