does advertising have gst

Yes—advertising services in Australia generally attract 10% GST when supplied by a GST-registered business to an Australian client. If both parties are registered, the buyer usually claims an input tax credit, so the sting softens at BAS time. Supplies to overseas clients can be GST-free when the service is for use outside Australia and not tied to Aussie goods, property, or audiences. Cross-border quirks exist (reverse charge, non-resident digital platforms, etc.), but the headline rule is: ads here, GST here. Put simply: if you’re selling ads in Oz, expect to charge GST; if you’re buying, expect to see it on the invoice. This is general info—have a chat with your tax adviser before you bet the marketing budget.