Description of Lesson:

• Launch [15 mins] - Students to complete a Mentimeter - www.menti.com [Code: 965 048]:
  • Students to share what they understand a percentage to be (a rate/ proportion/ part of 100 etc.)
  • What is the purpose of "tax"?

View the BTN Video. Discuss what GST is and why GST is needed. What was the Government’s purpose in introducing a GST?

Questions to answer from the Video:

1. What is the GST?
2. When and why was it introduced?
3. What goods and services have GST?
4. List some goods and services that are GST free.
5. Why are some goods and services tax free?
6. What does the government use tax money for?

• Explore
  • Activity 1 [5 mins] - List on the whiteboard, some basic percentage calculations that students might encounter in everyday life using JB-HiFi Catalogues. For example: 15% off Earphones etc.
  • Activity 2 [25 mins] - Students work in pairs to calculate percentages and note them in their books (students choose 5 x items from catalogues.
• Summarise [5 mins] - Teacher-led discussion recapping the key learning ideas and conclude by giving students exit slips (sticky notes):

(i) What is GST and what is it for?

(ii) Find the GST if a 9.7 inch iPad is $517 (GST-inclusive)

(Working out from Exit Slips):

• GST (Goods and Services Tax = 10%)
• e.g. 9.7 inch iPad = $517 GST-inclusive (Selling Price)
  • $517 is 110% of the pre-GST price
  • GST = $517 / 11
  • GST = $47

Misconception...

GST = $517 / 10 = $51.70 (which is more than the calculated GST)