Fact sheets

Correcting GST errors

This guide explains when businesses can use a later activity statement to correct errors made in an earlier activity statement.

GST and food - schedules 1 and 2 (NAT 3393)

Businesses involved in producing, preparing and supplying food for human consumption will need to understand what food is GST-free and what food has GST included.

GST food guide (NAT 3338)

Rules to work out the goods and services tax (GST) status of the food items you sell.

GST and gambling (NAT 3018)

(Not available in print) From 1 July 2000 registered gambling operators will pay GST on their gambling supplies.

GST and international transport of passengers (NAT 3459)

(Not available in print) Providers and arrangers of international transport of passengers need to identify which of their supplies are GST-free.

GST and the environmental management charge (NAT 11230)

This fact sheet provides an explanation for tour operators on the goods and services tax (GST) treatment for the environmental management charge (EMC) paid to the Great Barrier Reef Marine Park Authority after 19 April 2004. It only deals with the EMC paid by certain visitors who participate in tours conducted by tour operators.

GST and the treatment of supplies made through agents and other intermediaries (NAT 11504)

This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents.

GST - travel agents and commissions (NAT 4518)

Fact sheet outlining the GST implications of commissions received by travel agents from suppliers of transport and land content.

GST credits for business (NAT 3019)

The New Tax System will allow you to claim an input tax credit for any GST included in the price you pay for goods and services you use in your business.

Quarterly GST options (NAT 4149)

This fact sheet explains the three options for reporting and paying goods and services tax (GST) available to businesses that report GST quarterly and outlines the lodgment and payment dates.

Reporting and paying GST monthly (NAT 4150)

Some businesses with an annual turnover of less than $20 million have chosen to report and pay their GST monthly. This fact sheet explains how these voluntary monthly businesses report and pay their GST.