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...
GST and Health Services
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GST Articles
GST on Food
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...
GST and Cars
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...
GST on Exports
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...
GST on Imports
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...
GST Withholding
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...
GST
GST (Goods and Services Tax) is a consumption tax ultimately paid by the end consumer at the rate of 10% on the supply of most goods and services in Australia. It is implemented by the collection of...
GST and Property Development
GST liability There is only a liability for GST where: an enterprise is being carried on, the annual turnover is at least $75,000 ($150,000 for non-profit bodies) and a taxable supply is made....