Australia: Default GST Tax Code: Out of scope (0%)

Manager’s default Tax Codes for supplies are:
GST 10%
GST on Imports
GST Free
GST Free Exports
Input Taxed

Should another tax code be added to the default, being:
Out of Scope

What do you think?

Thank you

Out of scope supplies

Key Requirements:

  • Supplier must not charge GST on income when it makes this type of supply;
  • Supplier can claim back GST when it purchases things to make this supply;
  • Must not be a taxable, input taxed or GST-free supply.


  • Gifts/donations (refer GST & Gifts/Donations for further information)
  • Appropriations (i.e. Certain types of government funding transactions - refer GST & Appropriations for further information);
  • Services provided by an employee;
  • Internal transactions (refer GST & Internal charging).

Easy GST and BAS with QuickBooks Online

It seems to me they fall under the category of GST free.

Do the links below indicate that “Out of scope” and “GST-free” are different?

Is “GST-free” listed on the BAS, while “Out of scope” is not?

Thank you

Out of Scope is the same as Not Reportable/No Tax. Some accounting databases also refer to it as Not on BAS.
See here:

Scroll down to section headed Table 7: Items not reported on the BAS for GST purposes.

The equivalent code in Manager is No Tax