Goods and Services Tax (Australia)
E729702
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
All labels observed (5)
How this entity was disambiguated
This entity first appeared as the object of triple T8375364 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax (Australia) Context triple: [John Howard, implementedPolicy, Goods and Services Tax (Australia)]
-
A.
GST
GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
-
B.
GST
GST is the time zone used by Gulf Cooperation Council countries such as the United Arab Emirates and Oman, corresponding to UTC+4 hours.
-
C.
GST
GST is the vehicle registration code assigned to motor vehicles registered in Poland’s Pomeranian Voivodeship.
-
D.
Goods and Services Tax Council (India)
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
E.
Australian Taxation Office
The Australian Taxation Office is the principal revenue collection agency of the Australian Government, responsible for administering the federal tax system and related superannuation legislation.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax (Australia) Target entity description: Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
A.
GST
GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
-
B.
GST
GST is the vehicle registration code assigned to motor vehicles registered in Poland’s Pomeranian Voivodeship.
-
C.
GST
GST is the time zone used by Gulf Cooperation Council countries such as the United Arab Emirates and Oman, corresponding to UTC+4 hours.
-
D.
Goods and Services Tax Council (India)
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
E.
Australian Taxation Office
The Australian Taxation Office is the principal revenue collection agency of the Australian Government, responsible for administering the federal tax system and related superannuation legislation.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
indirect tax
ⓘ
value-added tax ⓘ |
| administeredBy | Australian Taxation Office ⓘ |
| alsoKnownAs |
Australian GST
ⓘ
linked to:
Goods and Services Tax (Australia)
GST ⓘ |
| appliesInJurisdiction | Commonwealth of Australia ⓘ |
| appliesTo |
imports into Australia
ⓘ
most goods consumed in Australia ⓘ most services consumed in Australia ⓘ |
| calculationMethod | value-added basis ⓘ |
| collectionMethod | collected by registered businesses ⓘ |
| constitutionalBasis | Commonwealth taxation power ⓘ |
| country | Australia ⓘ |
| doesNotApplyTo |
education services (largely)
ⓘ
financial supplies (input taxed) ⓘ health services (largely) ⓘ most basic food ⓘ residential rents ⓘ |
| economicIncidence | borne largely by final consumers ⓘ |
| effectiveFrom | 2000-07-01 ⓘ |
| hasCategory |
2000 introductions in Australia
ⓘ
Taxation in Australia ⓘ Value added taxes ⓘ |
| introducedBy |
Howard Government
ⓘ
linked to:
Howard government
|
| introducedOn | 2000-07-01 ⓘ |
| introducedUnderPrimeMinister | John Howard ⓘ |
| introducedUnderTreasurer | Peter Costello ⓘ |
| involves |
input tax credits
ⓘ
tax invoices ⓘ |
| isBroadBased | true ⓘ |
| isDestinationBased | true ⓘ |
| isMultiStage | true ⓘ |
| legalName |
A New Tax System (Goods and Services Tax) Act 1999 scheme
ⓘ
linked to:
Goods and Services Tax (Australia)
|
| legislatedBy | Parliament of Australia ⓘ |
| partOf | Australian tax system ⓘ |
| policyObjective |
broaden tax base
ⓘ
replace inefficient indirect taxes ⓘ |
| primaryLegislation |
A New Tax System (Goods and Services Tax) Act 1999
ⓘ
linked to:
Goods and Services Tax (Australia)
|
| registrationRequiredFor | businesses above turnover threshold ⓘ |
| replaced |
Wholesale Sales Tax (Australia)
ⓘ
various state and territory financial taxes (in part) ⓘ |
| reportedVia | Business Activity Statement ⓘ |
| revenueSharing | distributed to Australian states and territories ⓘ |
| standardRate | 10% ⓘ |
| standardRateSince | 2000-07-01 ⓘ |
| taxBase | final private consumption ⓘ |
| taxType | broad-based consumption tax ⓘ |
| zeroRatedFor | exports from Australia ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Goods and Services Tax (Australia) Description of subject: Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Goods and Services Tax (Australia)
linked to: Goods and Services Tax (Australia)
Goods and Services Tax (Australia)
→
legalName
→
A New Tax System (Goods and Services Tax) Act 1999 scheme
ⓘ
linked to: Goods and Services Tax (Australia)
Goods and Services Tax (Australia)
→
primaryLegislation
→
A New Tax System (Goods and Services Tax) Act 1999
ⓘ
linked to: Goods and Services Tax (Australia)