GST - Goods and Services Tax

Explains how GST works and what you need to do to meet your GST obligations.

Work out if, when and how you need to register for goods and services tax (GST).

Explains who has to charge GST, and what taxable sales, GST-free sales and input-taxed sales are.

Explains when to provide a tax invoice, what it must include and dealing with non-taxable sales and rounding.

Report and pay GST amounts and claim GST credits by lodging a BAS or an annual GST return.

Choosing an accounting method, thinking about cash flow and GST and the advantages of keeping good records.

Report and pay GST amounts and claim GST credits by lodging a BAS or an annual GST return.

When you must cancel your GST registration and how to complete your last GST activity statement.

Video tips, online answers to your questions and a range of phone services to help you meet your GST obligations.

Understand the risks and governance required when using an Input Tax Credit (ITC) estimator for calculating GST credits.

Detailed information about goods and services tax (GST).