| Financial services - questions and answers |
| Questions and answers relating to the financial services industry. NAT 5405. |
| GST - completing your activity statement |
| Explains what you need to do to complete the goods and services tax (GST) section of your activity statement. NAT 7392. |
| GST and long-term non-reviewable contracts |
| This fact sheet explains how goods and services tax (GST) applies to long-term non-reviewable contracts from 1 July 2005. |
| GST and medical aids and appliances |
| This fact sheet explains when the sale of medical aids and appliances are GST-free. NAT 4651. |
| GST and motor vehicles |
| Explains how GST applies to the purchase or disposal of a motor vehicle. (NAT 4629). |
| GST and property |
| This guide will help you work out how GST applies to GST property sales and transactions. (NAT 72957) |
| GST and the treatment of supplies made through agents and other intermediaries |
| This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents and other intermediaries. |
| GST and things purchased from offshore - completing your activity statement |
| How to account for goods and services tax (GST) on purchases from offshore. |
| GST credits for business |
| Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. NAT 3019. |
| GST food guide |
| This guide explains the rules you use to work out the GST status of food items you sell. |
| GST for preschool operators |
| This guide explains what you, as a preschool operator, need to do to meet your GST obligations. NAT 12579. |
| GST for small business |
| Provides information about GST and explains what you must do to meet your GST obligations (NAT 3014). |
| GST for the racing industry |
| This guide explains what owners, lessees, jockeys, drivers, trainers and breeders of racing animals need to do to meet their goods and services tax (GST) obligations. NAT 13425. |
| GST group - notification of forming, changing or cancelling |
| Use this to form notify us that you have formed, changed or cancelled a GST group. You can also add or remove members and change the group's representative. |
| GST groups |
| This fact sheet explains how to form a GST group and how it operates under GST law. NAT 3089. |
| GST tips for non-profit organisations |
| Provides information to help non-profit organisations, charities and gift-deductible entities meet their goods and services tax (GST) obligations. |
| Leaving the GST system |
| What you need to do to finalise your GST obligations. |
| Tourist refund scheme (TRS) |
| The TRS may enable you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia. |
| Valid tax invoices and GST credits |
| Explains the requirements of a valid tax invoice and recipient created tax invoices (RCTIs). Nat 12358. |
| Accounting for long-term non-reviewable contracts on your activity statement |
| These instructions will help you to account for the goods and services tax (GST) on long-term non-reviewable contracts (LTNRC) on your activity statement. NAT 13591-09.2005 |
| Common errors when claiming GST credits |
| This fact sheet covers common errors that may occur when you claim GST credits, including when you cancel your GST registration, buy or sell a going concern or incorrectly register for GST. |
| Common GST errors when completing your activity statement |
| This fact sheet covers common GST errors that may occur when you; report total sales, export sales and non-capital purchases, complete and lodge your activity statement and vary your instalments. |
| Easy steps to the deferred GST scheme |
| Helps you to work out if you are eligible to use the deferred GST scheme when importing taxable goods into Australia. |
| Education - questions and answers |
| Questions and answers relating to education, schools and higher educations and training. NAT 6299. |
| GST and consignment sales |
| Explains the different types of consignment sales and how GST applies. |
| GST and financial supplies - claiming reduced GST credits |
| This fact sheet explains the GST obligations for self managed superannuation funds and provides details of the requirements for claiming reduced GST credits on purchases used to make financial supplies. |
| GST and floating a company |
| Explains GST issues when you float a company. |
| GST and food - schedules 1 and 2 |
| This fact sheet outlines what food for human consumption is GST-free and what is taxable. |
| GST and grants |
| Information about the treatment of grants for GST purposes. |
| GST and international transport of passengers |
| This fact sheet explains that providers and arrangers of international transport of passengers need to identify which of their sales are GST-free. NAT 3459. |
| GST and medical services |
| How GST applies to medical services. For information about how GST applies to other health services, refer to 'GST and other health services' (NAT 4650). |
| GST and the margin scheme |
| The GST and the margin scheme guide outlines how you can use the margin scheme, how to apply it, the calculation methods, GST payable, eligibility, valuations, written agreements, record keeping and how to access more information. (NAT 15145) |
| GST branches |
| Explains the requirements of a GST branch and will help you understand your GST obligations if you register a GST branch. |
| Racing and Gambling Industry Partnership |
| The Racing and Gambling Industry Partnership overview. |
| Recipient created tax invoices |
| Outlines what a recipient created tax invoice (RCTI) is and the requirements to issue an RCTI. |
| Sale of a business as a going concern - checklist |
| This checklist will help you to answer question 8 of the Private ruling application form - not for tax professionals (NAT 13742), or question 7 of the Private ruling application form - tax professionals (NAT 13043), if your application is about the GST consequences of the sale of a business as a 'going concern'. |
| The duration of GST private rulings - what is the status of your GST private ruling? |
| As a result of the tax reforms introduced in July 2000 we issued GST private rulings that were valid for a transitional period of three years. As the transition period has now ended, we are no longer issuing rulings that expire after three years. |
| Vehicles purchased under novated leases |
| Describes how novated leases work and how GST applies if you enter into a novated lease arrangement. |
| Approvals of GST groups and GST joint ventures: Date of effect guidelines |
| Overview of GST groups and joint ventures. |
| Common GST errors and property |
| Covers common errors that may occur when for example, you claim credits for purchasing property, use the margin scheme, sell new residential premises or receive settlement adjustments. NAT 73112. |
| Consolidation of GST returns - notification by GST joint venture operator |
| Use this to form notify us that you have consolidated GST returns for all your GST joint ventures or cancelled your election to consolidate GST returns for all your GST joint ventures. |
| GST and fundraising dinners or similar functions |
| How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327. |
| GST and imported goods |
| Describes how and when you pay GST on imports and circumstances where you can defer payment of GST on imported goods, how you can claim tax credits and the evidence of importation that is required. |
| GST and insurance transactions - completing your activity statement |
| How to account for goods and services tax (GST) on business related insurance you purchase, amounts you claim and excesses you pay. Nat 10668-07.2010 This information supplements the activity statement instructions (NAT 7392). |
| GST and other health services |
| This fact sheet explains what health services, apart from medical services, are GST-free. |
| GST and progressive or periodic sales and purchases - completing your activity statement |
| How to account for and report goods and services tax (GST) on progressive or periodic sales and purchases. (NAT 15398). This information supplements the activity statement instructions (NAT 7392). |
| GST and the arbitration process for long-term non-reviewable contracts |
| This fact sheet provides questions and answers in relation to goods and services tax (GST) and the arbitration process for long-term non-reviewable contracts. NAT 14206-08.2005 |
| GST and the disposal of capital assets |
| How to account for GST when disposing of capital assets. NAT 7682. |
| GST food classification decision tool |
| This decision tool will ask you a series of questions to help you determine whether a food or beverage is GST-free or taxable. NAT 73129. |
| Higher education and training industry - rulings and determinations |
| Rulings and determinations relating to the higher education and training industry. |
| How to apply for a private ruling |
| Use the following information as a guide when applying for a private ruling or administratively binding advice. You can apply for a ruling or advice about: your own affairs, or the affairs of another entity (including an individual), if you are their agent or legal personal representative. |
| Luxury car tax |
| Explains how to meet your luxury car tax (LCT) obligations. NAT 3394. |
| Racing and Gambling Industry Partnership - issues register |
| Racing and gambling issues register. |
| Reporting and paying GST monthly |
| Explains your obligations if you choose, or are required to report and pay your goods and services tax (GST) monthly. |
| Application to cancel registration |
| You should complete this application if you want to cancel your registration for Australian business number, goods and services tax, fuel tax credits, luxury car tax, wine equalisation tax or pay as you go withholding. (NAT 2955, PDF 172KB) |
| Application to register a GST or PAYG withholding branch |
| Complete this application if you want to create a goods and services taxá(GST) branch or a pay as you go (PAYG) withholdingábranch. (NAT 14834). Replaces NAT 3125 (Application to register for PAYG branch registration) and also NAT 3035 (Application to Register for The New Tax System - GST Branch Registration). |
| Attribution of GST credits and adjustments for third party payments |
| Overview of the changes to attribution of GST credits and adjustments for third party payments. |
| Detailed food list |
| An itemised list of major foods and beverages that you can search quickly to find out the GST status of particular food items. |
| Education industry partnership - rulings and determinations |
| Rulings and determinations relating to the education industry. |
| GST - Travel agents and commissions |
| This fact sheet outlines the GST implications of commissions received by travel agents from suppliers of transport and land content. NAT 4518. |
| GST and acupuncture, naturopathy and herbal medicine services |
| This fact sheet explains how GST applies to acupuncture, naturopathy and herbal medicine services you supplied from 1 July 2003. NAT 8090 |
| GST and financial supplies - completing your activity statement |
| Explains what a financial supply is and how to complete your activity statement. Also clarifies when you can claim GST credits for financial supplies, the financial acquisitions threshold and calculation methods. NAT 10816. |
| GST and motor vehicle trade-ins for charities |
| This fact sheet explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles. NAT 12353. |
| Hire purchase, leasing and GST |
| This fact sheet explains what hire purchase leasing is, how GST applies and how you can claim GST credits on hire purchases. It also explains how leasing agreements operate, how GST is payable and how you can claim GST credits. NAT 3491. |
| Making GST free sales to travellers departing Australia |
| Retailers' guide on how to sell goods to travellers about to depart Australia GST-free. This includes sealed bag rules and customs barrier rules. |
| Property contract and tax invoice - GST checklist |
| This checklist is to assist property professionals, including solicitors and property conveyancers to correctly account for goods and services tax (GST) when preparing contracts and the issuing of tax invoices relating to the sale/disposal of real property. NAT 73917-11.2011 |
| Quarterly GST options |
| This fact sheet explains the three options for reporting and/or paying goods and services tax (GST) quarterly. (NAT 4149) |
| Racing and Gambling - Rulings and Determinations |
| Rulings and Determinations relating to the Racing and Gambling Industry. |
| Application for approval to defer GST on imported goods |
| This form allows you to apply for the deferred GST scheme on imported goods electronically. |
| Application for medical assessment to obtain a car or car parts GST-free |
| Form to access car or car parts GST-free. |
| Application to cancel a GST or PAYG withholding branch |
| Complete this application if you want to cancel a goods and services tax (GST) and/or pay as you go (PAYG) withholding branch. (NAT 15299) |
| Changes to the goods and services tax law - Tax Laws Amendment (2009 GST Administration Measures) Act 2010 |
| The government has introduced six measures arising from the Board of Taxation review into the administration of GST. These measures, some of which also apply to fuel tax credits and wine equalisation tax (WET). |
| Declaration for an exemption of GST on a car or car parts - disabled veterans |
| If you are an eligible veteran with a disability, you can present this declaration to your motor vehicle supplier so they do not have to charge you GST on your car or car parts. |
| GST and Australian travel packages |
| This fact sheet explains the goods and services tax (GST) obligations of foreign tour operators who sell or purchase Australian travel packages or components from 1 October 2005. NAT 13904. |
| GST and non-commercial activity rules for fringe benefits |
| This fact sheet explains how the non-commercial activity rules apply to a supply made by a charity which is a fringe benefit. This covers fringe benefits and includes exempt benefits under the Fringe Benefits Tax Assessment Act. NAT 7633-07-2010 |
| GST and weight loss foods |
| Explains the GST treatment of weight loss foods and beverages. |
| Industry incentive payments for greeting card retailers |
| Explains the GST treatment of incentives you receive from greeting card manufacturers and wholesalers. |
| Insurers guide to the business activity statement instructions |
| A supplement to the BAS for Insurers. |
| Report your GST once a year |
| This fact sheet explains who is eligible to report goods and services tax (GST) annually and outlines the election, lodgment and payment arrangements. NAT 12906-07.2010 |
| Application for GST remittance number |
| Instructions for completing the GST remittance number application form (NAT 13799). Use this application to register for a GST remittance number (GRN). Do not use this form to register for GST. |
| Declaration for an exemption of GST on a car or car parts - person with a disability who is gainfully employed |
| If you are an eligible person with a disability who is gainfully employed, present this declaration to your motor vehicle supplier so they do not have to charge you GST on a car or car parts (NAT 3419). |
| Grants and sponsorship - Tax basics for non-profit organisations |
| Basic information on grants funding or sponsorship and where to find more advanced information. |
| GST and property - creditable purpose adjustments |
| Explains when you may have an adjustment for a change in use of property (NAT 73095). |
| GST and sales to external territories |
| Selling goods and services to residents of Norfolk Island, Christmas Island and the Cocos (Keeling) Islands. NAT 72222 |
| Health Industry partnership - GST and workers compensation - case study |
| Case study on GST and workers compensation prepared by the ATO in consultation with the Insurance Council of Australia and the Australian Medical Association. |
| Insurance and GST |
| Explains how GST applies if you are registered for GST and take out general insurance for business purposes. (NAT 3427). |
| Tourism and hospitality industry partnership - rulings and determinations |
| Rulings and determinations relating to the tourism and hospitality industry. |
| Accounting for gambling supplies on your activity statement |
| How to account for and report goods and services tax (GST) on cash and non-cash prizes you provide. NAT 10672-07.2006. This information supplements the activity statement instructions (NAT 7392). |
| Charities consultative committee resolved issues document |
| This document summarises the resolved issues raised by the Charities consultative committee. |
| Co-insurance examples |
| Privides information on three possible ways co-insurance could be treated for GST purposes. |
| GST and the margin scheme - completing your activity statement |
| Explains how to account for GST on sales and purchases made under the margin scheme. (NAT 10670). |
| Simplified GST accounting methods for food retailers |
| Describes the simplified GST accounting methods for small food retailers and explains when they can be used. |
| Tourism and Hospitality Industry Partnership - Issues register |
| This version of the tourism and hospitality issues register incorporates the original issues registers and the 'common' GST technical questions and answers documents. |
| Transport industry - rulings and determinations |
| Rulings and determinations relating to the transport and taxi industry. |
| Completing your annual GST return |
| These instructions explain how to complete your annual GST return. NAT 13075. |
| Financial services industry partnership - rulings and determinations |
| Rulings and determinations relating to the financial services industry. |
| GST and commercial accommodation - completing your activity statement |
| Explains how to account for commercial accommodation you provide (not residential accommodation) on your activity statement. (NAT 10813). |
| GST and vouchers - completing your activity statement |
| How to account for and report goods and services tax (GST) on vouchers (NAT 10815). This information supplements the activity statement instructions (NAT 7392). |
| Motor vehicle industry partnership - rulings and determinations |
| Rulings and determinations relating to the motor vehicle industry. |
| Simpler GST accounting for the food and grocery industry |
| This fact sheet is a binding ruling explaining how you can rely on the GS1net food classification system to find out which food and groceries have GST included in the price and which products are GST-free. NAT 7162. |
| GST and annual private apportionment |
| This fact sheet explains how eligible taxpayers can account for the private portion of their business purchases on an annual basis rather than in every activity statement. NAT 12877. |
| GST and personal aquatic survival skills |
| Describes the difference between supplying personal aquatic survival skills and swimming lessons. |
| GST and serviced apartments in retirement villages |
| This fact sheet explains the goods and services tax (GST) treatment of certain supplies you, as a retirement village operator, make to residents of serviced apartments in your retirement village. NAT 12761. |
| Insurance industry partnership - rulings and determinations |
| Rulings and determinations relating to the insurance industry. |
| Motor Vehicle industry partnership - legislation |
| Legislation relating to the motor vehicle industry. |
| GST - completing your activity statement - business norms method |
| Instructions for small food retailers that use the business norms simplified GST accounting method. |
| GST instalments |
| This fact sheet contains information about options for reporting and paying GST, including the option to pay GST by instalments. |
| Retirement Villages Industry Partnership - Green Acres - example A |
| Issues register relating to the Retirement Villages Industry Partnership. |
| GST - completing your activity statement - purchases snapshot method |
| For small food retailers using a simplified GST accounting method NAT 15978-07-2010. Read together with Simplified GST accounting methods (NAT 3185). |
| GST and the environmental management charge |
| How GST applies to the environmental management charge. |
| Retirement Villages Industry Partnership - St Nicks Retirement Village - example B |
| Issues register relating to the Retirement Villages Industry Partnership. |
| Taxi cents per kilometre rates |
| This document lists the current and historical cents per kilometre earnings rates for the taxi industry. |
| Varying your GST instalments |
| This fact sheet explains how you can vary your GST instalment amount advised by the ATO. It may help you decide whether you should vary your instalment amount. NAT 4239-07.2010 |
| GST - completing your activity statement - sales percentage method |
| For small food retailers using a simplified GST accounting method NAT 16016. Read together with Simplified GST accounting methods (NAT 3185). |
| GST and the funeral industry |
| This fact sheet explains how GST applies to funeral services. |
| Retirement Villages Industry Partnership - Scenic Retirement Village - example C |
| Issues register relating to the Retirement Villages Industry Partnership. |
| Selling taxi licences and plates |
| This fact sheet explains when the sale of a taxi licence/plate can be GST-free as a supply of a going concern. NAT 7427-07.2010 |
| What you need to do with your quarterly GST instalment notice |
| Instructions for completing your quarterly GST instalment notice (Form S). |
| Activity statement payment cards |
| Explains how to obtain and use an activity statement payment card in the taxi industry. |
| Correcting GST mistakes |
| Explains when businesses can use a later activity statement to correct mistakes made on an earlier activity statement. It does not apply to 'adjustments' as defined in the GST law, just errors and omissions. |
| GST and the sex industry - questions and answers |
| Questions and answers about the GST for the sex industry. |
| GST- completing your activity statement - snapshot method |
| Instructions for small food retailers that use the snapshot simplified GST accounting method. |
| Reporting mistakes on GST and property transactions |
| If you are a property owner, developer or are registered for GST and you use your property differently from the way you planned to, you may have to report a GST adjustment. You can do this by completing a Voluntary Disclosure Statement. |
| Completing your activity statement - instructions for taxi drivers |
| Practical advice to help taxi drivers correctly report business income and expenses for goods and services tax (GST). NAT 11368 |
| GST - completing your activity statement - stock purchases method |
| Instructions for small food retailers that use the stock purchases simplified GST accounting method. |
| Making adjustments on your activity statements |
| How to make an adjustment of your net goods and services tax (GST) liability for a reporting period. Read this guide in conjunction with 'GST - completing your activity statement'. NAT 11035-11.2010 |
| Property and Development Working Group - rulings and determinations |
| List some rulings and determinations relevant to the property and development industry. |
| Business norms percentages No. 1 - hot bread shops |
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a hot bread shop. NAT 3186-07.2010 |
| GST and tax return services for non-resident property owners |
| This fact sheet explains the GST treatment of tax agent services, including the preparation of tax returns containing income derived or deductions incurred, in relation to a non-resident's Australian rental property. |
| GST on livestock and game sales |
| Under the GST Act, sales of animals are subject to GST while sales of meat for human consumption are GST-free. NAT 3508-08.2006. |
| Taxi industry - issues register |
| The taxi industry issues register will help you understand how the GST affects your industry and your compliance obligations. |
| Business norms percentages No. 2 - convenience stores that convert food |
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that converts food. NAT 3187-10.2007 |
| GST and product recalls |
| Explains how GST applies to recalled products that cannot be used or resold. |
| How tax applies to Indigenous artwork |
| Explains how pay as you go (PAYG) withholding, the goods and services tax (GST) and the Australian business number (ABN) apply to Indigenous artworks sold at art centres. |
| Property and construction - issues register |
| Lists major issues and questions collated as a result of consultations with the property and construction industries. |
| Business norms percentages No. 4 - fresh fish retailers |
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you are a fresh fish retailer and you sell some cooked fish. |
| Notification of entitlement to GST refund |
| Use this form if you need to notify the Commissioner of Taxation of your entitlement to claim a GST refund. You should also use this form to notify us of your entitlement to overpayments of luxury car tax, indirect tax on importations and outstanding wine tax credits. (NAT 11719) |
| Retailing and wholesaling industry - rulings and determinations |
| Rulings and determination relating to the retailing and wholesaling industry. |
| Business norms percentages No. 5 - rural convenience stores |
| Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a rural convenience store that may include fuel or Australia Post agency sales. NAT 3268-10.2007 |
| GST and integrity of business system risks |
| Identifies common errors made by businesses and explains how ineffective business systems and processes can cause GST reporting errors. |
| Telecommunications Industry Liaison Group - issues register |
| Resolved issues for the Telecommunications Industry Liaison Group. |
| Business norms percentages No. 6 - pharmacies |
| Helps you to work out if you are eligible to use the businessnorms simplified GST accounting method if you operate a pharmacy that makes GST-free and taxable food sales. NAT 3269-10.2007 |
| Mining and Energy Industry Partnership - issues register |
| Issues register for Mining and Energy Industry Partnerships. |
| Business norms percentages No. 7 - cake shops |
| Helps you to work out if you are eligible to use the business norms simplified accounting. NAT 3270-10.2007 |
| Mining and energy industry partnership - rulings and determinations |
| Rulings and determinations relating to the Mining and Energy industry. |
| Business norms percentages No. 8 - health food shops |
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a health food shop and you do not convert GST-free food into taxable food. NAT 3271-10.2007 |
| Primary Production Industry Partnership - issue register |
| Primary Production Industry partnership issue register. |
| Business norms percentages No. 9 - continental delicatessens |
| Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a continental delicatessen and you do not sell hot food or prepared meals. NAT 3272-10.2007 |
| GST Issues register |
| A register of issues relating to various industry matters. This issue register was updated in October 2010. |
| Claiming correct input tax credits |
| Information on how to claim the correct input tax credits |
| Election to use a simplified GST accounting method |
| Form used to elect to use the simplified GST accounting method. NAT 4370-09.2006 |
| Notice to revoke an election to use a simplified GST accounting method |
| Form to revoke an election to use a simplified GST accounting method. NAT 4371-08.2006 |
| Statement by supplier - Scrap metal industry |
| Statement by supplier for the scrap metal industry code of compliance. NAT 10210-07.2006 |
| Food industry partnership - legislation |
| Legislation related to the food industry. |
| Scrap metal industry Code of Compliance |
| Compliance code for the scrap metal industry. |
| Food Industry Partnership |
| General information about the Food Industry Partnership. |
| The purpose of the scrap metal industry Code of Compliance |
| This fact sheet explains the purpose of the Scrap Metal Industry code of compliance (the Code). |
| Flowchart for scrap metal industry code of compliance |
| A flowchart to assist in understanding the process for the scrap metal industry code of compliance. NAT 10587-07.2010 |
| Food industry partnership - rulings and determinations |
| Rulings and determinations related to the food industry. |
| Food Classification Partnership charter |
| The Food Classification Partnership charter forms the governance plan for this forum. It contains the terms of reference, membership and roles and responsibilities of members. |
| Recipient created tax invoices - scrap metal |
| Recipient created tax invoices (RCTI) requirements for the scrap metal industry. |
| A better practice guide for the management of GST |
| A better practice guide for the management of GST administration is a publication to assist government agencies to establish appropriate internal control frameworks for the effective management of GST administration within their organisations. |
| Activity statement refund questionnaires |
| If subject to an audit you will be asked to complete an Activity statement refund questionnaire to assist the process. |
| Add a new business account |
| You should complete this application form if you want to register for, or become eligible to claim goods and services tax, fuel tax credits, luxury car tax, wine equalisation tax or pay as you go withholding. (NAT 2954, PDF 219KB). |
| Adopting the general rulings system for indirect taxes and excise - frequently asked questions |
| Frequently asked questions for indirect tax rulings. |
| Adopting the general rulings system for indirect taxes and excise - overview |
| Changes to adopting the general rulings system for indirect taxes and excise. |
| Bartering and barter exchanges |
| Business transactions involving bartering will result in tax obligations. |
| Board of Taxation review |
| The Board of Taxation (BoT) products explain the legislative changes that have been passed as a result of the BoT review recommendations. |
| Cash and non-cash accounting |
| Explains the cash basis and non-cash (accruals) basis of accounting for GST and when to pay GST and claim GST credits. |
| Changes to tax invoices and recipient created tax invoices - overview |
| The document provides an overview of tax invoices and recipient created tax invoices (RCTIs). |
| Changes to tax invoices and recipient-created tax invoices - frequently asked questions |
| Information about the changes to tax invoices and recipient-created tax invoices (RCTIs) being introduced from 1 July 2010. This is part of the Board of Taxation's review of the legal framework for the administration of GST. |
| Claiming refunds of GST under the tourist refund scheme |
| Explains changes to the law for external territory residents claiming refunds of GST under the tourist refund scheme. |
| Common errors when accounting for GST |
| This fact sheet covers common errors that may occur when you don't keep good records, your systems and processes don't work correctly, you receive or issue tax invoices and you account for GST. |
| Eligibility to use the margin scheme when selling property |
| 2005 and 2008 amendments to the margin scheme. |
| Employee reimbursements and GST |
| Employers are entitled to GST credits for employee reimbursements. |
| GST and international freight transport |
| This fact sheet provides guidance on the GST in regards to the suppliers of international transport services, subcontractors providing transport services within Australia, importers and exporters law changes effective 1 July 2010. |
| GST and machinery of government - frequently asked questions |
| This document contains answers to frequently asked questions about GST and machinery of government changes including information on registration, GST groups and tax invoices. |
| GST and machinery of government changes |
| Helps government organisations meet their goods and services tax (GST) obligations during machinery of government (MOG) changes. It covers some areas of the GST law that may apply during MOG changes and provides links to more detailed information. |
| GST and property adjustments |
| Clarifies the circumstances where a GST adjustment may need to be made during a property transaction and relevant supporting information. (NAT 73602) |
| GST and second-hand goods - completing your activity statement |
| How to calculate and report goods and services tax (GST) on sales and purchases of second-hand goods. NAT 10817. This information supplements the activity statement instructions. NAT 7392. |
| GST and the integrity of your business systems |
| Explains the integrity of business systems (IBS) risk. Whether you are a new or established business, we encourage you to review your business systems, processes and controls. NAT 73557 |
| GST and the sale of reconditioned car parts |
| This fact sheet explains the goods and services tax (GST) treatment of sales of reconditioned parts where the invoice you issue separately itemises a deposit for a worn part the customer sells to you in return. NAT 13259. |
| GST and the small-scale renewable energy scheme |
| This is a fact sheet describing the GST consequences of installing eligible solar hot water services or small generation units in regards to the creation of small-scale renewable energy certificates. |
| GST audits and reviews - tax audit timeframes |
| This tax sheet explains large market audit timeframes and how to make a voluntary disclosure. |
| GST governance and risk management guide |
| A tool to help large entities review their GST governance and risk management frameworks. |
| GST groups and GST joint ventures - overview |
| Discusses changes to GST groups and GST joint ventures. |
| GST guide - claiming input tax credits on acquisitions made in connection with a merger and acquisition activity |
| This guide is about the entitlement of an entity to claim input tax credits for acquisitions associated with merger and acquisitions (M&A) activity. |
| GST property tool |
| The GST property tool is an interactive decision making tool designed to assist tax payers and tax agents understand GST implications for any property related transactions. |
| GST rulings and determinations for Government |
| This document lists a selection of rulings, determinations and interpretative decisions which relate to goods and services tax (GST) relevant to government departments and agencies. |
| GST-free purchases of new recreational boats - purchasers |
| Explains when the purchase of a new recreational boat is GST-free. |
| GST-free sales of new recreational boats - suppliers |
| Explains when the sale of a new recreational boat is GST-free. |
| Indirect tax sharing agreement (ITSA) |
| Discusses indirect tax law liabilities. |
| Levels of protection for indirect tax advice and guidance |
| The Board of Taxation reviewed the legal framework for the administration of GST. The information below is a summary of the different levels of protection for indirect tax advice and guidance. This publication is provided for information purposes. |
| Margin scheme - made easy |
| This is a introductory product to the margin scheme. The margin scheme is a way of working out the GST you must pay when you sell property as part of your business. (NAT 73740) |
| Non-profit sub-entities - overview |
| The Tax Laws Amendment (2010 Measures No. 5) Bill 2010 contains the measure relating to 'non-profit sub-entities' which will allow them to access the same GST concessions as their parent entity. |
| Payments to government agencies under Division 81 |
| A guide to Australian government agencies on the GST treatment of taxes, fees and charges under the amended Division 81. |
| Rebates and GST |
| How GST applies to rebates you pay and receive and other trade incentive payments that are common in the manufacturing, wholesaling and retailing industries. |
| Running balance accounts - overview |
| Changes have been made to the GST law to ensure it is not mandatory for a payment, credit or running balance account surplus to be applied against a tax debt - that is, an activity statement amount - unless that amount is due and payable. |
| Small business benchmarks |
| Information about small business benchmarks, what they are, how they can help your business and how we use them to identify businesses that may be avoiding their tax obligations. |
| Targeting GST compliance |
| An overview of how we are protecting the GST system. |
| Tax invoices |
| The aim of this product is to give you an understanding of legislation changing the requirements for tax invoices and related legislation. |
| Time limits on GST refunds |
| Sets out the time limits that apply in claiming outstanding indirect tax refunds and GST credits for purchases. |
| Valuation issues paper |
| Outlines some of the issues identified with valuations and the ATO's position when these issues occur.This paper has been prepared in collaboration with the Australian Property Institute and the Australian Valuation Office. |
| Valuations for the margin scheme |
| Helps you check that the property valuation you have received from a professional valuer is an approved valuation for GST margin scheme purposes. |
| Your activity statement refund |
| An activity statement refund questionnaire to help us verify your GST refund. |
| Your activity statement refund - Doctors who operate their own business or practice |
| An activity statement refund questionnaire for doctors who operate their own business or practice to help us verify their GST refund. |
| Your activity statement refund - Exporters |
| An activity statement refund questionnaire for exporters to help us verify their GST refund. |
| Your activity statement refund - Forestry and managed investments |
| An activity statement refund questionnaire for forestry and managed investments industries to help us verify their GST refund. |
| Your activity statement refund - Fuel tax credits |
| An activity statement refund questionnaire for the fuel tax credits sector to help us verify their GST refund. |
| Your activity statement refund - Government and community sector |
| An activity statement refund questionnaire for the Government and community sector to help us verify their GST refund. |
| Your activity statement refund - Medical centre operators |
| An activity statement refund questionnaire for medical centre operators to help us verify their GST refund. |
| Your activity statement refund - Mining operators |
| An activity statement refund questionnaire for mining operators to help us verify their GST refund. |
| Your activity statement refund - Non-resident business operators |
| An activity statement refund questionnaire for non-resident business operators to help us verify their GST refund. |
| Your activity statement refund - Nursing home operators (also known as retirement village operators) |
| An activity statement refund questionnaire for nursing home operators to help us verify their GST refund. |
| Your activity statement refund - People involved in horse breeding, training and racing |
| An activity statement refund questionnaire for people involved in the horse breeding, training and racing industries to help us verify their GST refund. |
| Your activity statement refund - People involved in the meat processing industry |
| An activity statement refund questionnaire for people involved in the meat processing industry to help us verify their GST refund. |
| Your activity statement refund - Pharmacy operators |
| An activity statement refund questionnaire for pharmacy operators to help us verify their GST refund. |
| Your activity statement refund - Primary producers/farmers |
| An activity statement refund questionnaire for primary producers/farmers to help us verify their GST refund. |
| Your activity statement refund - Retailers |
| An activity statement refund questionnaire for retailers to help us verify their GST refund. |