01 November 2017
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.
Remember, registered tax agents and BAS agents can help you with tax advice.
Find out about:
Related news items
Simpler BAS changes are now here, making GST bookkeeping and reporting easier.
Registered tax and BAS agents can help your business thrive.
Perfect for when you have a general tax question but no time to call.