GST and machinery of government changes

About this guide

This guide 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.

This document should be read in conjunction with GST and machinery of government - frequently asked questions (NAT 73995).

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.