| 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. |
| GST for small business |
| Provides information about GST and explains what you must do to meet your GST obligations (NAT 3014). |
| Targeting GST compliance |
| An overview of how we are protecting the GST system. |
| Completing your annual GST return |
| These instructions explain how to complete your annual GST return. NAT 13075. |
| Self-assessment for indirect taxes - overview |
| An overview of self-assessment changes for indirect tax laws which take effect from 1 July 2012. |
| Correcting GST errors |
| Explains when businesses can correct GST errors in a later activity statement, effective from 10 May 2013. |
| Frequently asked questions |
| Frequently asked questions regarding the GST compliance program. |
| Guide to self-assessment for indirect taxes |
| A guide to the self-assessment changes for indirect tax laws as a result of recommendations 19, 21 and 42 from the Board of Taxation review of the goods and services tax (GST) administration. |
| 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. |
| How to request that the ATO retain your refund |
| Use this questionnaire to request us to retain your refund for the purposes of verification in accordance with paragraph 8AAZLGA(1)(b) of the Taxation Administration Act 1953 (TAA 1953). |
| 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 product recalls |
| Explains how GST applies to recalled products that cannot be used or resold. |
| GST instalments |
| This fact sheet contains information for primary producers and special professionals about options for reporting and paying GST, including the option to pay GST by instalments. (NAT 4238). |
| Making adjustments on your activity statements |
| Explains how to make changes to current or past activity statements that increases or decreases the amount of GST to be paid. NAT 11035-4.2012 |
| Quarterly GST options |
| This fact sheet explains the three options for reporting and/or paying goods and services tax (GST) quarterly. (NAT 4149) |
| 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 |
| 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. (NAT 4150). |
| 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. |
| Time limits on GST refunds |
| Sets out the time limits that apply in claiming outstanding indirect tax refunds and GST credits for purchases. |
| 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 |
| What you need to do with your quarterly GST instalment notice |
| Instructions for completing your quarterly GST instalment notice (Form S). |
| 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. |
| 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). |
| Accounting for GST in your business |
| As a GST registered business, you need to issue tax invoices to your customers, collect GST and send it to the ATO with your BAS. There are a few ways you can make this easier to manage. |
| 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 |
| Activity statement payment cards |
| Explains how to obtain and use an activity statement payment card in the taxi industry. |
| Activity statement refund questionnaires |
| If subject to an audit you will be asked to complete an Activity statement refund questionnaire to assist the process. |
| 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. |
| ADR facilitation pilot - overview |
| The ATO is conducting an alternative dispute resolution (ADR) pilot from November 2012 to April 2013 using in-house facilitation to resolve smaller and less complex indirect tax objections. |
| 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. (NAT 3417). |
| Application to cancel a GST or PAYG withholding branch |
| Use this application if you want to cancel a goods and services tax (GST) and/or pay as you go (PAYG) withholding branch (NAT 15299). |
| Application to register a GST or PAYG withholding branch |
| Use this application if you want to create a goods and services tax (GST) branch or a pay as you go (PAYG) withholding branch (NAT 14834). |
| Application to request an extension of time to seek agreement to apply the margin scheme |
| Use this form to apply to the Commissioner for the exercise of his discretion to allow a further period within which to obtain a written agreement that the margin scheme applies to a property transaction. |
| Approvals of GST groups and GST joint ventures: Date of effect guidelines |
| Overview of GST groups and joint ventures. |
| 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. |
| Bartering and barter exchanges |
| Business transactions involving bartering will result in tax obligations. |
| 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. |
| 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. |
| 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. |
| Business norms percentages No. 5 - rural convenience stores |
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a rural convenience store that may include fuel or Australia Post agency sales. NAT 3268-10.2007 |
| Business norms percentages No. 6 - pharmacies |
| Helps you to work out if you are eligible to use the business norms simplified GST accounting method if you operate a pharmacy that makes GST-free and taxable food sales. NAT 3269-10.2007 |
| 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 |
| 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 |
| Business norms percentages No. 9 - continental delicatessens |
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a continental delicatessen and you do not sell hot food or prepared meals. NAT 3272 |
| 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 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). |
| Charities consultative committee resolved issues document |
| This document summarises the resolved issues raised by the Charities consultative committee. |
| Claiming correct input tax credits |
| Information on how to claim the correct input tax credits |
| Claiming GST credits for goods you import |
| This fact sheet explains the situations where an importer can claim a GST credit and provides examples of when there is no entitlement to a credit. |
| Claiming GST credits when you buy something |
| You can generally claim a credit for any GST included in the price you pay for things for your business. You may need a tax invoice from your supplier to claim the GST credit. |
| 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. |
| Co-insurance examples |
| Privides information on three possible ways co-insurance could be treated for GST purposes. |
| 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. |
| 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 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. |
| 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. |
| Consolidation of GST returns - notification by GST joint venture operator |
| Use this form to 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. |
| Correcting GST mistakes before 10 May 2013 |
| Historical information that applied before 10 May 2013, explaining when businesses can use a later activity statement to correct mistakes made on an earlier activity statement. |
| 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. |
| 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). |
| Definitions |
| Explanations of GST terms. |
| 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. |
| 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. |
| Education industry partnership - rulings and determinations |
| Rulings and determinations relating to the education industry. |
| Election to use a simplified GST accounting method |
| Form used to elect to use the simplified GST accounting method. (NAT 4370) |
| 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. |
| Financial services - questions and answers |
| Questions and answers relating to the financial services industry. NAT 5405. |
| Financial services industry partnership - rulings and determinations |
| Rulings and determinations relating to the financial services industry. |
| Flowchart for the scrap metal industry code of compliance |
| A flowchart to assist in understanding the process for the scrap metal industry code of compliance. NAT 10587-06.2012. |
| Food Industry Partnership |
| General information about the Food Industry Partnership. |
| Food industry partnership - legislation |
| Legislation related to the food industry. |
| Food industry partnership - rulings and determinations |
| Rulings and determinations related to the food industry. |
| Grants and sponsorship - Tax basics for non-profit organisations |
| Basic information on grants funding or sponsorship and where to find more advanced information. |
| GST - completing your activity statement - business norms method |
| Instructions for small food retailers that use the business norms simplified GST accounting method. |
| GST - completing your activity statement - purchases snapshot method |
| For small food retailers using a simplified GST accounting method NAT 15978. Read together with Simplified GST accounting methods (NAT 3185). |
| 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 - completing your activity statement - snapshot method |
| Instructions for small food retailers that use the snapshot simplified GST accounting method. |
| GST - completing your activity statement - stock purchases method |
| Instructions for small food retailers that use the stock purchases simplified GST accounting method. |
| 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 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 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 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 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 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 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 grants |
| Information about the treatment of grants for GST purposes. |
| GST and imported goods |
| This document describes how and when GST is payable on imports, circumstances where a GST payment on imported goods can be deferred, when a taxable supply of goods that are imported can be made, how to claim GST credits and the importation evidence 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 10668-04.2012. This information supplements the activity statement instructions (NAT 7392) |
| 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. |
| 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 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 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 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 medical aids and appliances |
| This fact sheet explains when the sale of medical aids and appliances are GST-free. NAT 4651. |
| 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 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. |
| GST and motor vehicles |
| Explains how GST applies to the purchase or disposal of a motor vehicle. (NAT 4629). |
| 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 non-commercial rules - benchmark market values |
| Provides benchmark market values for a range of supplies made by charitable organisations, together with our view of suitable market values for certain supplies of accommodation, meals and employment services. |
| GST and other health services |
| This fact sheet explains what health services, apart from medical services, are GST-free. |
| GST and payments between government related entities - overview |
| An overview of the GST treatment of payments made between government related entities. |
| GST and personal aquatic survival skills |
| Describes the difference between supplying personal aquatic survival skills and swimming lessons. |
| 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 property |
| This guide will help you work out how GST applies to GST property sales and transactions. (NAT 72957) |
| GST and property - creditable purpose adjustments |
| Explains when you may have an adjustment for a change in use of property (NAT 73095). |
| 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 sales to external territories |
| Selling goods and services to residents of Norfolk Island, Christmas Island and the Cocos (Keeling) Islands. NAT 72222 |
| 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 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 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 and the environmental management charge |
| How GST applies to the environmental management charge. |
| GST and the funeral industry |
| This fact sheet explains how GST applies to funeral services. |
| 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 margin scheme |
| This 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 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). |
| 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 sex industry - questions and answers |
| Questions and answers about the GST for the sex industry. |
| 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 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 and vouchers - completing your activity statement |
| How to account for and report goods and services tax (GST) on vouchers. |
| GST and weight loss foods |
| Explains the GST treatment of weight loss foods and beverages. |
| GST apportionment decision making guide for financial supply providers |
| A guide on how to develop a decision making method for determining GST payable and facilitates recording of the evidence and reasons for the apportionment method chosen. |
| GST audits and reviews - tax audit timeframes |
| This tax sheet explains large market audit timeframes and how to make a voluntary disclosure. |
| GST branches |
| Explains the requirements of a GST branch and will help you understand your GST obligations if you register a GST branch. |
| 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 financial supply provisions - overview |
| An overview of changes to the goods and services tax (GST) law affecting financial supply provisions. |
| 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. |
| 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 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 governance and risk management guide for large businesses |
| A tool to help large entities review their GST governance and risk management frameworkds. |
| GST governance and risk management guide for small-to-medium enterprises |
| A guide to help you complete an assessment of your goods and services tax (GST) governance and risk management processes. |
| 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 groups and GST joint ventures - overview |
| Discusses changes to GST groups and GST joint ventures. |
| GST Guide: Mergers and acquisitions - claiming input tax credits |
| 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 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. |
| 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 registration information for a non-resident |
| Information about when you must register for GST in Australia, what you need to do to register for GST, and briefly explains your rights and obligations once you are registered. |
| 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 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. |
| GST video tips |
| These short instructional videos offer simple, practical tips to help you manage GST in your business. |
| GST-free health supplies - overview |
| An overview of changes to the goods and services tax (GST) law to ensure that certain supplies made by a health care provider are GST-free. |
| 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. |
| Guide to goods and services tax (GST) |
| Explains how GST works and what you need to do to meet your GST obligations. |
| 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. |
| Higher education and training industry - rulings and determinations |
| Rulings and determinations relating to the higher education and training industry. |
| 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. |
| How GST works |
| Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. |
| 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. |
| 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. |
| If your business changes or ceases |
| You must ask the ATO to cancel your GST registration (and your ABN registration) if your business has been closed down or sold. |
| Indirect tax assurance workshops for large businesses - FAQs |
| Assurance workshops are intended to provide large businesses with greater certainty about GST and excise issues and provide us with greater confidence that large businesses are meeting their governance and risk management obligations. |
| Indirect Tax Large Market Compliance risk manual |
| An internal manual for our compliance staff undertaking compliance work in the Large Market Compliance branch in the Indirect Tax business and service line. |
| Indirect tax sharing agreement - reasonable allocation of indirect tax law liability |
| Policy guidelines on the reasonable allocation of indirect tax law liability under an indirect tax sharing agreement. |
| Indirect tax sharing agreement (ITSA) |
| Discusses indirect tax law liabilities. |
| Industry incentive payments for greeting card retailers |
| Explains the GST treatment of incentives you receive from greeting card manufacturers and wholesalers. |
| Insurance and GST |
| Explains how GST applies if you are registered for GST and take out general insurance for business purposes. (NAT 3427). |
| Insurance industry partnership - rulings and determinations |
| Rulings and determinations relating to the insurance industry. |
| Insurers guide to the business activity statement instructions |
| A supplement to the BAS for Insurers. |
| Leaving the GST system |
| What you need to do to finalise your GST obligations. |
| 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. |
| Lodging your BAS |
| You report and pay GST amounts to us, and claim GST credits, by lodging a business activity statement (BAS) or an annual GST return. You can lodge and pay your BAS electronically, by mail or in person. |
| Luxury car tax |
| Explains how to meet your luxury car tax (LCT) obligations. |
| 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 and Border Protection barrier rules. |
| 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 |
| Mining and Energy Industry Partnership - issues register |
| Issues register for Mining and Energy Industry Partnerships. |
| Mining and energy industry partnership - rulings and determinations |
| Rulings and determinations relating to the Mining and Energy industry. |
| Motor Vehicle industry partnership - legislation |
| Legislation relating to the motor vehicle industry. |
| Motor vehicle industry partnership - rulings and determinations |
| Rulings and determinations relating to the motor vehicle industry. |
| 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. |
| Notice to revoke an election to use a simplified GST accounting method |
| Notice to revoke an election to use a simplified GST accounting method. |
| Notification of entitlement to GST refund |
| Use this form if you need to notify us of your entitlement to claim a GST refund that relates to a tax period starting before 1 July 2012. (NAT 11719) |
| 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 |
| Personal living expenses |
| This guide explains the importance we place on examining taxpayers' household expenditure when seeking to identify omitted cash income in the course of reviews or audits. |
| Primary Production Industry Partnership - issue register |
| Primary Production Industry partnership issue register. |
| Property and construction - issues register |
| Lists major issues and questions collated as a result of consultations with the property and construction industries. |
| Property and Development Working Group - rulings and determinations |
| List some rulings and determinations relevant to the property and development industry. |
| 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 |
| Racing and Gambling - Rulings and Determinations |
| Rulings and Determinations relating to the Racing and Gambling Industry. |
| Racing and Gambling Industry Partnership |
| The Racing and Gambling Industry Partnership overview. |
| Racing and Gambling Industry Partnership - issues register |
| Racing and gambling issues register. |
| 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. |
| Recipient created tax invoices |
| Outlines what a recipient created tax invoice (RCTI) is and the requirements to issue an RCTI. |
| Recipient created tax invoices - scrap metal |
| Recipient created tax invoices (RCTI) requirements for the scrap metal industry. |
| Registering for GST |
| You must register for GST if you run a business or other 'enterprise' and your GST turnover is $75,000 or more (for non-profit organisations the threshold is $150,000 or more). Taxi drivers must register for GST regardless of their turnover. |
| 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. |
| Retailing and wholesaling industry - rulings and determinations |
| Rulings and determination relating to the retailing and wholesaling industry. |
| Retirement Villages Industry Partnership - Green Acres - example A |
| Issues register relating to the Retirement Villages Industry Partnership. |
| Retirement Villages Industry Partnership - Scenic Retirement Village - example C |
| Issues register relating to the Retirement Villages Industry Partnership. |
| Retirement Villages Industry Partnership - St Nicks Retirement Village - example B |
| Issues register relating to the Retirement Villages Industry Partnership. |
| 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 (registered agent) (NAT 13043), if your application is about the GST consequences of the sale of a business as a 'going concern'. |
| Scrap metal industry Code of Compliance |
| Compliance code for the scrap metal industry. |
| 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 |
| Simpler GST accounting for the food and grocery industry |
| Information about the GS1net food classification system to find out which food and groceries have GST included in the price and which products are GST-free. Refer to the new PS LA 2012/2 (GA) GST classification of food and beverage items. |
| Simplified GST accounting methods for food retailers |
| Describes the simplified GST accounting methods for small food retailers and explains when they can be used. |
| 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. |
| Statement by supplier - Scrap metal industry |
| Statement by supplier for the scrap metal industry code of compliance. NAT 10210-07.2006 |
| Taxi cents per kilometre rates |
| This document lists the current and historical cents per kilometre earnings rates for the taxi industry. |
| Taxi industry - issues register |
| The taxi industry issues register will help you understand how the GST affects your industry and your compliance obligations. |
| Telecommunications Industry Liaison Group - issues register |
| Resolved issues for the Telecommunications Industry Liaison Group. |
| 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. |
| 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). |
| 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. |
| Tourism and hospitality industry partnership - rulings and determinations |
| Rulings and determinations relating to the tourism and hospitality industry. |
| 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. |
| Transport industry - rulings and determinations |
| Rulings and determinations relating to the transport and taxi industry. |
| Valid tax invoices and GST credits |
| Explains the requirements of a valid tax invoice and recipient created tax invoices (RCTIs). NAT 12358 |
| 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. |
| Vehicles purchased under novated leases |
| Describes how novated leases work and how GST applies if you enter into a novated lease arrangement. |
| When to charge GST (and when not to) |
| If you are registered, the goods and services you sell in Australia are generally taxable under GST unless they are GST-free or input taxed. If they are taxable, you include GST in the price. |