GST calculator for landscapers and gardeners (Australia)
Landscaping and garden maintenance invoices usually combine labour, plants and materials (soil, mulch, pavers, turf) and disposal. If you're registered for GST, all of these are taxable sales at the price you charge. Plants and garden supplies aren't GST-free just because some basic food is: they're taxable.
Worked example: a typical landscaper invoice
| Item | Qty | Unit price (ex GST) | Line total |
|---|---|---|---|
| Garden maintenance: mow, edge, prune (hours) | 3 | $65.00 | $195.00 |
| Green waste removal and tip fee | 1 | $85.00 | $85.00 |
| Mulch, 2 m³ (supplied and spread) | 2 | $95.00 | $190.00 |
| Native shrubs, 140 mm pots | 12 | $14.50 | $174.00 |
| Subtotal (GST-exclusive) | $644.00 | ||
| GST (10% of the subtotal) | $64.40 | ||
| Total including GST | $708.40 | ||
Figures are an illustration, not suggested prices. GST is worked out on the subtotal and rounded to the cent (the ATO's "total invoice" rounding approach). Check: $708.40 ÷ 11 = $64.40.
GST credits landscapers and gardeners commonly claim
If you're registered for GST, you can generally claim a GST credit for the GST in business purchases (the business-use share for mixed-use items), as long as you hold a tax invoice for purchases over $82.50 including GST. Common examples:
- plants, soil, mulch and pavers from suppliers, with tax invoices
- mowers, trimmers and blowers (larger items are capital purchases)
- tip and green waste fees you pay
- fuel, and the business-use share of your ute and trailer
- equipment hire such as excavators or turf cutters
Common GST mistakes
- Treating plants as GST-free. They're taxable when sold by a registered business.
- Not passing on tip fees, or passing them on without GST when you're registered.
- Vague invoices like "garden work", which invite disputes.
Questions
Are plants GST-free?
No. Plants, mulch and soil are taxable sales when you're registered for GST.
Do I charge GST on green waste disposal?
If you're registered and the disposal is part of your service to the customer, yes.
The rules in one place
- GST is 10%. The GST in a GST-inclusive price is the price ÷ 11.
- You must register at A$75,000 GST turnover (current month plus the previous 11, or projected for the next 12), within 21 days. Taxi and rideshare drivers must register regardless of turnover.
- If a customer asks for a tax invoice, you must give one within 28 days, unless the sale is A$82.50 (incl. GST) or less.
- Quarterly BAS for FY2026-27 is due 28 Oct 2026, Tue 2 Mar 2027, 28 Apr 2027 and 28 Jul 2027 (calculator).
Sources (checked 17 Oct 2026): ATO Tax invoices (updated 18 Sep 2026); ATO Registering for GST; ATO When you can claim a GST credit.
General information, not tax advice. It doesn't take your circumstances into account. Check with the ATO or a registered tax or BAS agent.
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- Free printable invoice template for landscapers and gardeners · Full GST calculator · BAS due dates · PAYG instalments
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