GST and machinery of government - frequently asked questions

About this document

This document contains answers to frequently asked questions about GST and machinery of government changes, including information on registration, GST groups and tax invoices.

These frequently asked questions should be read in conjunction with GST and machinery of government changes (NAT 73389).

Terms we use

When we say:

• sales, we mean the GST term supplies
• purchases, we mean the GST term acquisitions
• GST credits, we mean the GST term input tax credits
• payment (made or received), we mean the GST term consideration
• reporting period, we mean the tax period that applies to you
• government organisations, we mean the GST terms government entities or government-related entities.