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  • What the supplier reports on their BAS

    The GST liability on the taxable supply remains with you. There are no changes to what you report on your business activity statement (BAS).

    You should report the taxable supply together with:

    • any other supplies
    • acquisitions
    • GST liabilities
    • GST input tax credits.

    When you lodge the BAS, a credit for the withholding amount paid by your purchaser will be transferred to your activity statement account for application against the BAS net amount.

    You will be refunded any surplus credits from the activity statement account (subject to normal GST refund processes).

      Last modified: 07 Aug 2018QC 56252