GST Articles

Contents GST Free medical services Non-medical health services: GST implications Identifying the recipient in health supply for GST determination Goods supplied in GST free health services GST free treatment for services via third-party arrangements GST free treatment...

Contents Items excluded from the definition of food Application of GST in the food supply chain GST free food items Taxable food items Foods with mixed GST status Impact of marketing on food GST status Understanding premises in the context of GST GST implications for...

Contents What is a car for GST purposes? GST and car purchases GST and car sales GST and car expenses Record keeping What is a car for GST purposes? For the purpose of GST, a car is defined as a motor vehicle designed to transport less than one tonne of load and fewer...

Contents What are financial supplies Non financial institutions making financial supplies Claiming input tax credits on financial supplies: four key exceptions Apportionment for mixed supplies GST record keeping for financial suppliers What are financial...

Contents Export of goods: GST free treatment and timeframe GST free treatment for exports of services and other items GST treatment of services used outside and inside australia Tourist refund scheme for exporting goods GST is a 10% tax applied to most goods,...

Contents GST collection for taxable importations Exempt importations: goods not subject to GST Tax considerations for taxable supplies and low-value imported goods Claiming input tax credits on taxable importations Ensuring evidence of GST payment on importation  GST...

Contents Which transactions? How much to withhold? When to withhold and remit? Seller reporting obligations Buyer obligations Seller credit Seller checklist Buyer checklist Buyers of new residential premises or potential new residential land are required to pay the...

Contents Cash basis accounting for GST Accounting for GST on a non-cash basis Simplified GST accounting methods for food retailers Switching accounting methods for GST: process and adjustments Accounting for GST – supporting information for private ruling requests...

Contents How to lodge and pay your BAS How you lodge affects how you receive statements Deadlines for lodging and paying your BAS Reporting and payment due dates for BAS How to make payments for your BAS Expecting a refund for your business activity statement?...

Contents Reporting GST adjustments  GST adjustments for sales GST adjustments for purchases Unaccounted sales and purchases How to make GST adjustments Types of adjustments for GST reporting A GST adjustment is necessary when certain events, called "adjustment...