1. Starter
Santa weighs 86kg before his Xmas deliveries. He loses 15% of his weight while doing his Xmas deliveries. How heavy is he after delivering presents?
Jim buys a second hand car. The price falls by 38%. It sells for $ How much did he pay for it?
73.1kg
$3450

2. Price before GST (Exclusive)
Note 16: GST
GST (Goods and Services Tax) is a tax on spending (15%)
× 1.15
Price before GST (Exclusive)
Price including GST
(Inclusive)
÷ 1.15

3. Example 1: A filing cabinet is advertised for $199 plus GST.
Calculate the GST inclusive price
GST Inclusive
How much is the GST component?
GST = GST inclusive – GST exclusive
= $199 x 1.15
= $228.85
= $ – $199
= $29.85

4. Example 2: A company dinner costs $69. 95 including GST
Example 2: A company dinner costs $69.95 including GST. Calculate the GST exclusive price.
GST Exclusive
How much is the GST component?
GST = GST inclusive – GST exclusive
= $69.95 ÷ 1.15
= $60.83
= $69.95 – $60.83
= $9.12

5. Page 35
Exercise X