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GST margin scheme

Under the margin scheme, GST is worked out on the margin rather than the full sale price. Estimate it here using the ATO's published rule.

How the margin is worked out
$
$

Estimate only. Not a quote, offer or advice.

Enter the sale price and the purchase price or valuation.

Government data | ATO | as at 11 October 2026
Assumptions
  • Assumes you are eligible to use the margin scheme and have agreed it with the buyer in writing. Eligibility depends on how and when the property was acquired.
  • The method you can use depends on when the property was acquired. The ATO explains which applies.
  • GST credits, adjustments and GST at settlement withholding are not modelled.
  • Get advice from a registered tax agent before relying on this estimate.
How this is calculated
  1. Margin = sale price − purchase price (or the approved valuation), and never below zero.
  2. GST = margin ÷ the ATO's published fraction denominator.
  3. For comparison, GST on the full price = sale price ÷ the same denominator.
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General information only. Privet is not a lender, credit provider or mortgage broker and does not provide financial, credit, legal or tax advice.

Sources

  1. [1]Australian Taxation Office, Calculating the GST payable under the margin scheme. https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/property/gst-and-the-margin-scheme/calculating-the-gst-payableRetrieved 11 October 2026

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