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GST – Agent, consignment and progressive transactions

GST registered businesses must account for the GST on sales made through an agent, on consignment or lease arrangements.

Last updated 16 July 2020

If you're registered for GST, you must account for the GST on sales made through an agent, on consignment or via a progressive transaction (such as a lease or hire arrangement). 

What you need to know about using an agent to facilitate sales.

Find out how GST applies to goods sold on consignment.

Information about accounting for progressive or periodic sales and purchases.

QC16518