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GST-inclusive pricing vs. GST added at checkout: what Australian consumers should compare

By TheFinanceBase Team 10 min read

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Compare the amount you will actually pay, not the lowest number in an advertisement. For a consumer offer in Australia, that means checking the final total after GST, unavoidable fees and any extras selected by default. Put that total beside the final totals of other offers. A base price that becomes more expensive only at payment is not a like-for-like comparison with a clearly GST-inclusive price.

The comparison that matters: your final payable total

Start with one question: What amount will leave my account for the product or service I am choosing? Add every amount that the seller requires or has already selected for you. This normally includes GST, mandatory booking or service fees, taxes and duties, and extras that remain in the basket unless you actively remove them.

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Then compare that complete amount with the complete amount for another offer. Comparing a GST-exclusive headline with a GST-inclusive headline can make the first offer look cheaper even when it is not. The Australian Competition and Consumer Commission (ACCC) describes the consumer-facing minimum total price as a single figure that includes applicable taxes and charges.

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Comparison point What to check Why it changes the decision
Final payable total Amount shown at the last stage before payment It is the only figure that permits a like-for-like comparison
GST treatment Whether GST is already included or will be added later A low base price can become a higher checkout price
Unavoidable fees Booking, service, delivery, resort, handling or similar charges that cannot be declined They are part of the minimum total, even when listed separately
Pre-selected extras Options automatically placed in the cart or booking They can increase what a typical buyer pays unless the buyer notices and removes them
Prominence Whether the total is as clear and prominent as any partial price Fine print should not be doing the work of disclosing the real price
Audience Whether the quote is for consumers or only for other businesses Business-only price displays can be treated differently

What “GST-inclusive” and “GST added at checkout” mean

GST-inclusive pricing

A GST-inclusive price has GST built into the advertised figure. If an advertisement says the total is $X and that offer is made to consumers, the displayed amount should represent the minimum amount the consumer must pay for the stated product or service, subject to clearly disclosed conditions such as a genuinely optional extra.

For example, a listing that states “$220 total” and does not require a separate booking fee gives you a usable comparison figure. You still need to check whether delivery, installation, a compulsory seat, a booking charge or another unavoidable amount appears later in the process.

GST added at checkout

A GST-exclusive or “plus GST” price gives you only a starting figure. The checkout total may also include fees and default selections. A statement that GST will be added at payment does not automatically make a consumer-facing display accurate; the way the price is presented and the transaction’s exact circumstances matter.

The ACCC warned about this issue in a 2000 release, quoting then-chair Professor Allan Fels: “Prices displayed or quoted to the general public should include GST.” That wording is historical regulator commentary, not a new 2026 ruling. Use the ACCC’s current price-display guidance for the present-day standard.

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What Australian price-display guidance requires

A single total for consumer offers

Current ACCC guidance says a business must display a minimum total price as a single figure and make it at least as prominent as any partial price. The total is intended to include applicable taxes, duties and unavoidable charges, along with extras selected by default.

In practical terms, a business should not make a partial amount the visual headline while relegating the amount a consumer must pay to a footnote, a later screen or a barely visible qualifier. If a partial price is shown as well, the complete total should stand out at least as much.

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Mandatory and pre-selected amounts belong in the total

The ACCC gives booking fees and default-selected extras as examples. A holiday advertisement, for instance, should account for GST and airport taxes when those amounts are part of the unavoidable cost. A seat option that is automatically selected should not be treated as though every buyer freely chose it. A fee is genuinely optional only when the buyer can decline it without avoiding a required part of the offer.

Information that becomes available during booking

Some totals cannot be calculated until the business receives information such as the number of people travelling. In that situation, the guidance contemplates giving the full total during the booking process as soon as it can be calculated. “Not known at the first screen” is not the same as “never disclose the total.” Watch the amount as you enter the details that determine it.

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Business-only prices are a qualification

ACCC guidance says a price displayed only to other businesses need not include GST in the total in the same way as a consumer-facing price. A trade account, wholesale quotation or business procurement portal may therefore use an ex-GST figure, provided the offer is genuinely directed only to businesses.

Do not assume that a label such as “trade” or “business” settles the issue. Consider who can access the price, who is invited to buy, and how the offer is presented. A price visible to ordinary consumers may not become business-only merely because the page contains a “plus GST” note.

How to compare two offers step by step

  1. Identify the audience and conditions. Note whether the offer is available to the general public, requires a business account, or depends on a special transaction arrangement. Record any stated limits, dates, locations or customer categories.
  2. Capture the advertised figure. Save the product page, advertisement or quote showing the headline amount. Write down whether it says “including GST,” “plus GST,” “ex GST,” or says nothing about GST.
  3. Build the checkout total. Proceed far enough to see GST, delivery, booking, service, handling, taxes and other charges. Do not stop at the first cart screen if later steps add amounts.
  4. Inspect defaults. Expand optional services and examine every pre-ticked box, bundled protection, seat, tip, warranty, subscription or installation choice. Remove an item only if the transaction still works without it; otherwise treat it as unavoidable.
  5. Separate optional choices from required costs. Record two totals when useful: the minimum total with every genuinely optional item declined, and the total for the configuration you actually want. This prevents an optional upgrade from being mistaken for a mandatory fee.
  6. Check prominence. Compare the font, placement and wording of the complete total with any base amount. A total hidden behind a link or shown only after payment details is a warning sign, even if the number eventually appears.
  7. Compare like with like. Place the final total, delivery terms, timing, quantity, cancellation terms and included features for each offer in one note. A lower price is not a saving if it omits a service or uses a different quantity.

Worked examples using the final-total method

The figures below are illustrations of the comparison method, not claims about a particular seller or tax calculation. The GST amounts are stated directly so the examples do not assume a rate for every transaction.

Offer Advertised wording Amounts revealed before payment Comparable total What the buyer should compare
A $100, GST included No unavoidable fee $100 The displayed total is already the comparison figure, subject to checking optional extras
B $100, GST added at checkout $10 GST and $5 mandatory booking fee $115 Compare $115 with Offer A’s $100, not the two $100 headlines
C $90 base price $9 GST and a pre-selected $16 service option that cannot be removed $115 The pre-selected unavoidable option belongs in the minimum total
D $100 base price $10 GST and an optional $20 upgrade that the buyer removes $110 Compare $110 when the upgrade is genuinely optional and declined

These examples show why the phrase “from $90” or “$100 plus GST” is not enough information by itself. The relevant question is what remains payable after the transaction’s required steps and the buyer’s real configuration are known.

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Fees, defaults and options: the details that change the total

Unavoidable fees

A fee is unavoidable when the buyer must pay it to obtain the advertised product or service. Examples can include a mandatory booking charge, a required handling amount or a compulsory service component. Listing such a fee separately does not remove it from the minimum total. It should be included in, or displayed with equal prominence to, the consumer price.

Pre-selected extras

Pre-selection changes the practical price because many buyers will proceed without noticing an added option. Checkboxes, drop-downs and booking screens can all create defaults. If the option is required, leave it in your minimum-total calculation. If it can be removed without losing the advertised offer, document the opt-out and calculate the lower total separately.

Genuinely optional extras

An optional extra chosen by the buyer is different from a mandatory cost. A luggage add-on, upgraded seat or extended service may be optional when the basic transaction remains available without it. The fact that the extra appears in the basket does not alone decide the issue; what matters is whether the buyer can decline it and still receive the advertised offer.

Totals that depend on customer information

For travel and similar bookings, taxes or charges may depend on passenger count, dates, destination or other details. Enter the information that determines the price, then look for the full amount before payment. If the seller can calculate the total at that stage, that is the figure you should use for comparison.

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When a checkout GST addition may be misleading

The ACCC’s current false-or-misleading-claims guidance identifies advertising or displaying a price that omits GST or other costs as a potentially misleading price representation. “May be misleading” is the appropriate wording for an individual situation: a legal assessment depends on the audience, wording, transaction and surrounding facts.

A disclaimer such as “10 per cent GST will be added at payment” should not be treated as a universal cure. The ACCC’s 2000 warning said that simply adding this statement at payment could mislead consumers. Because that release is historical, use it as context for the regulator’s long-standing concern while relying on current guidance for today’s assessment.

Look at the whole presentation: the headline, the size and position of the total, the wording around “from” prices, and when mandatory amounts are revealed. A clear, prominent total shown before the consumer commits is materially different from a low headline followed by unavoidable additions at the final click.

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Statutory qualifications and why they require care

The Australian Consumer Law’s single-price provisions sit within the Competition and Consumer Act 2010. A Federal Register compilation returned for the legislation is dated 21 February 2025; legislation can be amended or recompiled, so check the latest in-force text before relying on a section for a dispute.

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The statutory material includes qualifications to the single-price rule, including a threshold-related qualification involving prices below $75 excluding GST. That search-result description is not a blanket exemption for all low-value consumer goods. The exact conditions, transaction type and wording must be read together. Do not tell a seller or consumer that “under $75 means ex-GST advertising is always allowed.”

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Other facts can also matter, including whether the price is genuinely business-only and whether the amount is capable of being calculated at the time it is displayed. A general guide cannot determine liability from a screenshot alone. Use the complete legal text and the transaction evidence for a specific assessment.

What to record if the price changes at checkout

Keep a contemporaneous record before the offer disappears. It helps you compare accurately and gives the regulator or seller something concrete to examine.

  • The page or advertisement showing the headline amount, including the date and time.
  • The exact GST wording: included, added, ex-GST, plus GST, or no wording.
  • Screenshots of each checkout stage where the total changes.
  • The names and amounts of booking, service, delivery, handling or other mandatory fees.
  • Any pre-selected extras, whether they could be removed, and what happened when you tried to remove them.
  • The final amount immediately before payment, plus the product, quantity, destination and dates used to calculate it.
  • Any quote, email or chat in which the business explains the price.

Do not publish payment-card details, identification documents or other sensitive information when sharing a complaint. Redact those details from screenshots.

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How to raise a concern

Ask the business for a written explanation

State the advertised amount, the checkout total and each added charge. Ask whether the offer was intended only for businesses, whether the fee is unavoidable, and why the complete consumer total was not shown earlier. A written response can resolve a simple misunderstanding and preserves the facts if the issue continues.

Report suspected misleading price displays to the ACCC

The ACCC accepts reports about potentially misleading price displays. Provide the advertisement, checkout sequence, dates, seller details and the calculation that takes you from the headline amount to the final total. Reporting a concern does not guarantee a particular refund, penalty or individual outcome; the ACCC assesses information for broader enforcement and education purposes.

Keep a specific dispute separate from a general report

If you want money returned or a contract cancelled, your rights and remedies depend on the transaction’s facts and the applicable consumer guarantees or contract terms. The ACCC is not a substitute for individual legal advice. Consider the seller’s internal complaint process and an appropriate consumer-advice or dispute-resolution service for your state or territory.

A quick decision framework before you pay

  • Same final total? If two offers have the same required total, compare what is included, delivery timing, cancellation terms and service quality.
  • Different totals? Choose using the complete amount, not the ex-GST headline.
  • Total unavailable? Enter the information that determines the amount and continue until the seller can calculate it. If a required charge still cannot be explained, pause before paying.
  • Business-only quote? Confirm that you qualify as the intended business customer and ask whether the quoted amount is before GST.
  • Unexpected mandatory charge? Save evidence, ask for an explanation and consider reporting a potentially misleading display.

This method keeps the comparison focused on the amount and conditions that actually apply to you, while leaving any legal conclusion about a particular seller to the facts and the current law.

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Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.

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