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In Australia the GST (Goods and Services Tax: 10%) covers scrap metal.

However, if you are not registered for GST, your sale of second-hand goods (like scrap metal) will not be subject to GST. If you are registered, GST will apply when you sellsecond-hand goods.

In other words, a dealer can buy scrap metal from you without paying you GST (because you have no way of passing it on to the Tax Department, luckily!).

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