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GST Resourses
Goods and Services Tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
The best resource for GST is the ATO website.
Basic topics
GST activity statement instructions
GST for small business
Registration
Accounting and reporting
Report GST once a year
Taxable and non-taxable sales
Taxable and non-taxable purchases
Input tax credits
Grants
Advanced topics
Property
Self managed superannuation funds
Food
Forms
Groups, branches and joint ventures
Importation and international issues
Insurance
Motor vehicles
Non-profit and fundraising
Second-hand goods
Transitional arrangements |
Activity Statement Essentials
Businesses use an activity statement to report and pay a number of tax obligations, including GST,
pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax. Activity statements are
also used by individuals who need to pay quarterly PAYG instalments.
Click here to view information you need in relation to:
PAYG income tax instalment
PAYG tax withheld
Fringe benefits tax instalment
Luxury car tax
Wine equalisation tax
Fuel tax credits
Instalment notices for GST and/or PAYG instalments
Lodging and paying
Sample activity statements
Activity statement updates
Specific activity statement instructions |
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Want the latest information
in one resource?
Order our GST and Activity Statement Manual and Instructor led DVD!
Attend our upcoming course in your state - click timetable above |
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GST Rulings
GSTR 2009/1 - general law partnerships and the margin scheme
GSTR 2009/2 - partitioning of land
GSTR 2009/3 - cancellation fees
GSTR 2009/4 - new residential premises and adjustments for changes in extent of creditable purpose
GSTR 2008/1 - when do you acquire anything or import goods solely or partly for a creditable purpose?
GSTR 2008/2 - development lease arrangements with government agencies
GSTR 2008/3 - dealings in real property by bare trusts
GSTR 2007/1 - when retirement village premises include communal facilities for use by the residents of the premises
GSTR 2007/2 - in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use
or enjoyment’ of the supply ‘take place outside Australia’?
GSTR 2006/1 - guarantees and indemnities
GSTR 2006/2 - deposits held as security for the performance of an obligation
GSTR 2006/3 - determining the extent of creditable purpose for providers of financial supplies
GSTR 2006/4 - determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose
GSTR 2006/5 - meaning of ‘Commonwealth, a State or a Territory’
GSTR 2006/6 - improvements on the land for the purposes of Subdivision 38-N and Division 75
GSTR 2006/7 - how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
GSTR 2006/8 - the margin scheme for supplies of real property acquired on or after 1 July 2000
GSTR 2006/9 - supplies
GSTR 2006/10 - insurance settlements and entitlement to input tax credits
GSTR 2006/11 - appropriations
GSTR 2005/1 - the GST implications of the purchase of fuel using a fuel card
GSTR 2005/2 - supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia
GSTR 2005/3 - arrangements of the kind described in Taxpayer Alert TA 2004/9 – exploitation of the second-hand goods provisions to obtain input tax credits
GSTR 2005/4 - arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises
GSTR 2005/5 - arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises
GSTR 2005/6 - the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
Goods and Services Tax Rulings - notices of addendum
| Ruling |
Title |
Issue date |
| GSTR 2001/7 |
Goods and services tax: meaning of annual turnover, including the effect of section 188-25 on projected annual turnover |
20.02.08 |
| GSTR 2002/2 |
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions |
5.03.08 |
| GSTR 2000/1 |
Goods and services tax: adjustment notes |
2.04.08 |
| GSTR 2000/37 |
Goods and services tax: agency relationships and the application of the law |
2.04.08 |
| GSTR 2002/3 |
Goods and services tax: prizes |
18.06.08 |
| GSTR 2003/9 |
Goods and services tax: financial acquisitions threshold |
02.07.08 |
| GSTR 2004/1 |
Goods and services tax: reduced credit acquisitions |
02.07.08 |
| GSTR 2005/6 |
Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 |
02.07.08 |
| GSTR 2000/17 |
Goods and services tax: tax invoices |
06.08.08 |
| GSTR 2003/9 |
Goods and services tax: financial acquisitions threshold |
06.08.08 |
| GSTR 2003/5 |
Goods and services tax: vouchers |
10.09.08 |
| GSTR 2008/3 |
Goods and services tax: dealings in real property by bare trusts |
15.10.08 |
| GSTR 2001/4 |
Goods and services tax: GST consequences of court orders and out-of-court settlements |
12.11.08 |
| GSTR 2003/3 |
Goods and services tax: when is a sale of real property a sale of new residential premises? |
17.12.08 |
Goods and Services Tax Rulings - notices of partial withdrawal
| Ruling |
Title |
Issue date |
| GSTR 2002/13 |
Goods and services tax: general law partnerships |
11.06.08 |
Goods and Services Tax Rulings - notices of erratum
| Ruling |
Title |
Issue date |
| GSTR 2001/7A |
Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover |
27.02.08 |
Draft Goods and Services Tax Determinations
| Ruling |
Title |
Issue date |
| GSTD 2008/D1 |
Goods and services tax: are supplies of food known as breakfast bars GST-free? |
28.05.08 |
| GSTR 2008/D2 |
Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied or intended to be applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made 'in the course or furtherance of' the trust's enterprise? |
25.06.08 |
Goods and Services Tax Determinations
| Ruling |
Title |
Issue date |
| GSTD 2008/1 |
Goods and services tax: for taxable supplies or creditable acquisitions made by a member entity of a GST group, is the representative member of the GST group liable to pay GST and entitled to input tax credits if the GST or input tax credits are attributable to a tax period other than when the entity is a member of the GST group? |
28.05.08 |
| GSTD 2008/2 |
Goods and services tax: are supplies of food known as breakfast bars GST-free? |
27.08.08 |
Goods and Services Tax Determinations - notices of addendum
| Ruling |
Title |
Issue date |
| GSTD 2006/3 |
Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property? |
16.04.08 |
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