A-Z index

Goods and Services Tax (GST)

Activity statements
Not-for-profit organisations use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax.
Annual GST returns
A not-for-profit organisation may be able to report and pay its GST annually.
GST
Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
GST annual return
Some businesses are eligible to lodge an annual GST return. Find out about how and when to lodge.
Goods and services tax (GST)
Labels G1, G2, G3, G10, G11, G21, G22, G23, G24, 1A and 1B. As a business you use a business activity statement to report and pay the goods and services tax (GST) your business has collected and claim GST credits. Most businesses report and pay their GST quarterly and have a choice each year about how they do this.
How GST works
Generally, businesses registered for GST will include GST in the price of sales to their customers and claim credits for the GST included in the price of their business purchases. There are certain things you need to do to meet your GST obligations.
Norfolk Island tax and super