GST and tax
How GST is applied per line, tax-inclusive pricing and rounding behaviour.
GST is applied at 10% for GST-registered companies. A company that is not registered charges no GST at all — the effective rate is zero, not a hidden 10%.
Discounts reduce the taxable base
An invoice-level discount reduces the consideration, so it reduces what GST is charged on. The discount is pro-rated across the lines, and GST is charged on the discounted net.
This matters for BAS. Charging GST on the full line total and subtracting the discount afterwards over-declares GST and produces a document that does not add up. Every invoice satisfies:
subtotal − discount + tax = total
src/lib/invoice-totals.ts, InvoicingModule.tsx, invoicing.module.css.A $100 ex-GST invoice with 10% off: the discount is $10, GST is charged on the discounted $90 and comes to $9.00, and the total is $99.00.
Turning GST registration off
Registration status is read when the invoice is built. Figures on screen match the saved invoice, so an invoice cannot show one set of numbers and store another.