GST - Goods and Services Tax

Explains how GST works and what you need to do to meet your GST obligations.

Work out if, when and how you need to register for GST.

Explains who has to charge GST, and what taxable sales, GST-free sales and input-taxed sales are.

Explains when to provide a tax invoice, what it must include and dealing with non-taxable sales and rounding.

Report and pay GST amounts and claim GST credits by lodging a BAS or an annual GST return.

Choosing an accounting method, thinking about cash flow and GST and the advantages of keeping good records.

Your GST reporting cycle may be monthly, quarterly or annually, depending on your GST turnover and other requirements.

How to complete your BAS, correct GST errors and adjust a BAS.

When you must cancel your GST registration and how to complete your last BAS.

Learn the definitions for goods and services tax (GST) including terms which have a specific meaning in GST law.

We have a range of resources and contact points to help you with your GST questions.

Detailed information about goods and services tax (GST).