GST rate change for consumers

Key requirements

The current rate is 9%. Full payment received by the supplier in 2023 can preserve 8% despite later delivery; part payment can split rates. An invoice and completed delivery/service in 2023 can also retain the prior rate even if paid later, while an invoice alone may require adjustment for later supplies. Price displays generally include GST, with the specified service-charge exception. Distinguish a valid transitional charge from overcharging or a price increase attributed to GST. Keep invoice, payment and delivery evidence when asking a supplier to explain a historic bill, and do not treat the old examples as a current 8% offer.