24 November 2016
When to charge GST
If you are registered for GST, most of your sales in Australia will include GST.
Sales which include GST (taxable sales) are:
For these taxable sales, you:
When not to charge GST
You do not include GST in the price of goods and services that are:
Claiming GST credits
You can claim a credit for any GST included in the price of goods and services that you purchase for your business and use to make either taxable or GST-free sales. This is called a GST credit.
You can't claim a GST credit for the GST included in the price of purchases you use to make your input taxed sales.
Find out about:
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Registered tax and BAS agents can help your business thrive.
Cancel your GST registration if you no longer need it.
Perfect for when you have a general tax question but no time to call.