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if you run a business in australia you will most likely know that a lot of the goods and services you buy and sell in your business are subject to a 10 goods and services tax called gst however some products and services are not subject to 10 gst and they will be classified as either input taxed gst free or bas excluded welcome to bullseye money the channel that helps business owners like you understand finance and today were going to learn what input tax sales and purchases are in relation to australian gst put simply input taxed is the name for some sales and purchases that happen in australia that are not subject to 10 gst some of the most common input tax goods and services are residential property rental income income from the sale of second-hand residential property income from selling shares or other securities transactions relating to lending money other financial transactions such as bank account fees life insurance and superannuation and certain fundraising activities of ch