{
  "datasetId": "au-gst-rate",
  "market": "au",
  "title": "Australian GST rate and GST-inclusive price fraction",
  "summary": "Reviewed ATO values for the 10% taxable-supply GST rate and the 1/11 GST fraction of a GST-inclusive taxable price used by Margin101 planners.",
  "version": "2026-07-12",
  "coveragePeriod": "Current ATO taxable-supply treatment reviewed 12 July 2026",
  "effectiveDate": null,
  "retrievedAt": "2026-07-12",
  "lastReviewedAt": "2026-07-12",
  "reviewIntervalDays": 365,
  "expectedUpdateCadence": "Annual review and event-driven review when Australian GST law changes.",
  "reviewCadenceRationale": "The statutory GST rate is comparatively stable, while an annual check keeps the planner default tied to current ATO guidance.",
  "sourceAuthority": "Australian Taxation Office",
  "sourceUrls": [
    {
      "id": "ato-gstr-2001-8",
      "label": "ATO GSTR 2001/8, paragraph 114",
      "authority": "Australian Taxation Office",
      "url": "https://www.ato.gov.au/law/view/document?LocID=%22GST%2FGSTR20018%2FNAT%2FATO%2Fft50%22&PiT=20251112000001",
      "type": "official"
    }
  ],
  "licenseOrTerms": "Official Australian Taxation Office public guidance. Use the official source for current legal interpretation and full context.",
  "evidence": [
    {
      "sourceLabel": "ATO GSTR 2001/8, paragraph 114",
      "sourceUrl": "https://www.ato.gov.au/law/view/document?LocID=%22GST%2FGSTR20018%2FNAT%2FATO%2Fft50%22&PiT=20251112000001",
      "sourceAuthority": "Australian Taxation Office",
      "valueLabel": "GST rate (Supply scope: Taxable supply)",
      "locator": "GSTR 2001/8 paragraph 114 under “Calculating the GST payable on the taxable part of a mixed supply”.",
      "retrievedAt": "2026-07-12T02:36:02Z"
    },
    {
      "sourceLabel": "ATO GSTR 2001/8, paragraph 114",
      "sourceUrl": "https://www.ato.gov.au/law/view/document?LocID=%22GST%2FGSTR20018%2FNAT%2FATO%2Fft50%22&PiT=20251112000001",
      "sourceAuthority": "Australian Taxation Office",
      "valueLabel": "GST fraction of GST-inclusive price (Supply scope: Taxable supply)",
      "locator": "GSTR 2001/8 paragraph 114 under “Calculating the GST payable on the taxable part of a mixed supply”.",
      "retrievedAt": "2026-07-12T02:36:02Z"
    }
  ],
  "schema": {
    "dimensions": [
      {
        "id": "supply_scope",
        "label": "Supply scope"
      }
    ],
    "measures": [
      {
        "id": "gst_rate",
        "label": "GST rate",
        "unit": "percent"
      },
      {
        "id": "gst_fraction_of_inclusive_price",
        "label": "GST fraction of GST-inclusive price",
        "unit": "fraction"
      }
    ]
  },
  "rows": [
    {
      "supply_scope": "Taxable supply",
      "gst_rate": 0.1,
      "gst_fraction_of_inclusive_price": "1/11"
    }
  ],
  "changelog": [
    {
      "date": "2026-07-12",
      "version": "2026-07-12",
      "summary": "Initial reviewed dataset from archived ATO GSTR 2001/8 evidence.",
      "significance": "material"
    }
  ],
  "limitations": [
    "This dataset covers taxable supplies only. It does not classify supplies as taxable, GST-free, input-taxed or mixed, and does not determine GST registration or reporting obligations.",
    "Margin101 uses the rate as an editable planning default, not accounting or tax advice."
  ]
}