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GST – Agent, consignment and progressive transactions

GST registered businesses must account for the GST on sales made through an agent, on consignment or lease arrangements.

Last updated 16 July 2020

If you're registered for GST, you must account for the GST on sales made through an agent, on consignment or via a progressive transaction (such as a lease or hire arrangement). 

Using an agent

What you need to know about using an agent to facilitate sales.

Consignment sales

Find out how GST applies to goods sold on consignment.

Progressive or periodic sales and purchases

Information about accounting for progressive or periodic sales and purchases.

QC16518