Tax & Compliance
Goods and Services Tax used in Australia, Canada, India and elsewhere; the local name for VAT.
GST (Goods and Services Tax) is the VAT in Australia (10%), New Zealand (15%), Canada (5% federal plus provincial), and India (multi-rate). For mileage reimbursement the logic mirrors VAT: the payment itself is outside scope, while fuel and maintenance generate input GST credits for business vehicles.