GST Articles

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...

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...

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 (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 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....