GST and machinery of government changes

About this guide

This guide helps government organisations meet their goods and services tax (GST) obligations during machinery of government (MOG) changes. It covers some areas of the GST law that may apply during MOG changes and provides links to more detailed information.

This document should be read in conjunction with GST and machinery of government – frequently asked questions.

Terms we use

When we say government organisations, we mean the GST terms government entities or government related entities.

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    Last modified: 22 May 2014QC 22915