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GST calculations

This worksheet allows you to work out GST amounts for your BAS. Do not lodge the worksheet with your BAS. We recommend you file it with a copy of the BAS to which it relates. NAT 5107.
Quarterly GST reporting
If your GST turnover is less than $20 million and we have not told you that you must report GST monthly, you can report and pay GST quarterly using one of three options.
Rebates and GST
How GST applies to rebates you pay and receive and other trade incentive payments that are common in manufacturing, wholesaling and retailing.
When to charge GST (and when not to)
If you are registered for GST - or required to be - the goods and services you sell in Australia are generally taxable unless they are 'GST-free' or 'input taxed'.