# How GST is worked out, and how prices are entered

> The four GST codes, how an invoice's GST is worked out in whole cents, and whether the office types prices with or without GST, and how to switch.

Who this is for: Anyone with “See the finance figures” or “GST codes, price entry and accounts” or “See all invoices and payments” (by default: Administrator, Head Coach, Casual Staff, Reporting, Treasurer).
Last checked in release 2026.10.23, on 23 October 2026.
Source: https://sportsclubos.net/help/finance/gst/

Sports Club OS is set up for a club registered for GST. Every amount it keeps, every price, fee, invoice and sale, includes its GST. Each charge has a GST code that says whether there is GST in it, and an invoice's GST is worked out once over the whole invoice, to the cent.

## The four GST codes

| Code | Shown as | Meaning |
|---|---|---|
| **Taxable (10% GST)** | **GST** | The amount includes 10% GST: 1/11 of it. |
| **GST-free** | **GST-free** | No GST in it. It is still a sale, and counts in G1 and G3 on the BAS. |
| **Input-taxed** | **Input-taxed** | No GST in it. It counts in G1 on the BAS. |
| **Not a sale (no GST)** | **No GST** | Not a sale at all. It is left out of the BAS. |

Leave everything taxable unless the club's accountant says otherwise.

## Where codes are set

Open Finance > GST and prices. Under **GST codes**:

- **Categories**: the code for an invoice line that does not come from the price list, by what the income is (membership, court hire and guest fees, bar and so on).
- **Membership types**: one code for the fee (yearly or monthly) and one for the joining fee.
- **Price list**: each item's code.
- **Till products**: **Taxable (10% GST)** or **GST-free** only. A top-up of prepaid credit has no code: it is money held until it is spent.

Choose a code from the list beside each one. A count of unsaved changes appears beside **Save codes**. Press **Save codes**. A message says, for example, **1 GST code saved**.

![Part of GST and prices: the end of the BAS settings with Save; Income received in advance with its tick box for spreading a joining fee; and the GST codes card with Save codes, a key to the four codes (GST, taxable at 10%; GST-free; Input-taxed; No GST, not a sale), and Categories, each with a GST code chosen from a list, all Taxable (10% GST).](https://sportsclubos.net/help/img/finance-gst-codes-1600.webp)
*Codes are saved together with Save codes. A changed code applies to invoices and sales made from then on. Shown in release 2026.10.29 · Finance · as a Treasurer.*

A changed code applies to invoices and sales made from then on. The codes of membership types and price-list items can also be set where they are edited, on Admin > Settings (the **Membership types** and **Price list** tabs), and till products' on POS > Products.

## How an invoice's GST is worked out

1. Each line has its GST code: its own, else its price-list item's, else its category's.
2. The GST of every taxable line is added up, unrounded, and the total is rounded once to the cent. That is the ATO's total invoice rule.
3. Each taxable line is shown its share: its own 1/11, rounded to the cent. Where those shares do not quite add up to the invoice's GST, the difference is put a cent at a time on the largest lines, so the lines always add up to the total exactly.

That is why a line's GST can be a cent away from its own 1/11. See [Why is the GST a cent different from 1/11?](https://sportsclubos.net/help/finance/q-gst-cents/index.md)

The invoice is headed **Tax invoice**, **Tax invoice / Receipt** once paid in full, or **Draft invoice**. A line that is not taxable says **GST-free**, **Input-taxed** or **No GST** in the GST column.

An invoice already raised is never worked out again. Its total and GST stay as they were, unless someone edits it while it is still unpaid. Changing a code later does not change it.

## GST on money received

- **A payment on an invoice** carries its share of the invoice's GST, worked out on the running total, so the payments on a fully paid invoice add up to its GST exactly.
- **A till sale** carries 1/11 of its taxable items.
- **Estimated GST**: money imported from the system the club used before, and till sales from before GST codes were kept, carry no GST of their own. Their GST is taken as 1/11 and marked as estimated wherever it is counted.

## How prices are entered

Members, the public, invoices and the till always see prices including GST. What the club chooses is how the office types them. On Finance > GST and prices, **How prices are entered** says **The office types prices** and either **Including GST** (the starting choice) or **Excluding GST**.

- **Including GST**: price fields show and take the amount a member pays. A $700.00 fee includes $63.64 GST.
- **Excluding GST**: price fields show and take amounts without GST, and Sports Club OS adds 10%, to the cent. A fee typed as $636.36 is charged $700.00. A field with a code other than taxable is shown as it is.

The fields that follow the choice are labelled **ex GST** or **inc GST**: the price list, membership fees (yearly, joining and monthly), a line's price on an invoice, till products (price, member price, variants and add-ons), function items and a quote's prices, and class prices. These do not follow it: an open price at the till, cost prices, a bond and payments. A field changes the stored amount only when someone types in it, so a price kept to the cent stays to the cent.

> **Your club decides:** how the office types prices, and the GST code of everything. Ask the club's accountant.

## Switch how prices are entered

1. On Finance > GST and prices, press **Change to excluding GST…** (or **Change to including GST…**). A panel opens. It says **Nothing is changed until you press the button at the bottom. Invoices already raised are never changed.**
2. It says how many prices Sports Club OS holds, and asks what happens to them:
   - **Keep what members pay** (marked **Recommended**): no stored price changes. Only how the fields show them changes. A $700.00 fee is shown as $636.36 and still charged $700.00.
   - **Keep the amounts as they read**: each price is taken as typed the new way. Going to excluding GST, members pay 10% more from the next invoice or sale; going back, members pay less.
3. Read the list. It shows every price as it is now, and how it will be shown or what will be charged. Any price that cannot be shown to the cent without GST is listed apart; it keeps its exact amount, and would move by a cent only if someone typed the shown amount over it.
4. Press **Enter prices excluding GST** (or **Enter prices including GST**). Choosing to change the amounts asks once more, for example **10 prices will rise by 10%. Members pay the new prices from the next invoice or sale. Go ahead?**

![The Enter prices excluding GST panel: "Nothing is changed until you press the button at the bottom. Invoices already raised are never changed." Two choices: Keep what members pay, marked Recommended and chosen, and Keep the amounts as they read: members pay 10% more. Below, every price with the amount now and the amount shown in fields, for example the Adult annual fee, $700.00 now and $636.36 shown, and the buttons Cancel and Enter prices excluding GST.](https://sportsclubos.net/help/img/finance-switch-1600.webp)
*Keep what members pay changes no stored price. Only how the office types and reads prices changes. Shown in release 2026.10.29 · Finance · as a Treasurer.*

A message says, for example, **Prices are now entered excluding GST; what members pay is unchanged.** Invoices already raised are never changed either way.

## Who can change it

Setting codes, switching how prices are entered, and the BAS settings are for whoever can change the GST codes, price entry and accounts. The Treasurer and Administrator can by default. Anyone who can see the finance figures sees this page without its buttons.