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 (MOG), 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.

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Terms we use

When we say government organisations, we mean the GST terms government entities or government-related entities. (Refer GST definitions: GST credit, payment, purchases, sales).

    Last modified: 03 Mar 2014QC 25055