Gateway (IT) – an agent that sits between two parties of an electronic funds transfer. For example, a payment gateway takes a customer payment from your website and gives you access to the funds.

Gearing – or leverage is the ratio between the business’s debt or liabilities and shareholders equity.

Goodwill – the excess price asked for the sale of a business over the value of its physical assets; Goodwill is an intangible asset, the price of which represents the estimated value of the existing client base and future profits.

GST-free – some supplies are GST-free, where there is no charge for GST however there remains an entitlement to claim input tax credits for goods and services purchased by the business.

Gross – the total overall amount. For example, gross profit is the trading profit of a business without any deductions for business expenses.

Gross profit – the excess of net sales over cost of goods sold usually expressed as a percentage.

Growth asset – an asset intended to allow a business to grow by increasing its capacity, capability, or the range of products and services it offers.

Growth plan – a document that sets out how the business will grow, including the steps it will take to develop its capacity, capability, or the range of products and services it offers.

GST (Goods & Services Tax) – A broad-based tax applied to the sale price of most goods and services in Australia.

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