GST Registration

Do I need to register?

Should I register?

Can I back-date my registration?

Self Managed Super Funds

 

Claiming GST

What can I claim?

When can I claim GST back?

What GST records do I keep?

Tourist Refund Scheme

 

Charging GST

What do I charge GST on?

What is GST Free?

What is Input taxed?

 

Advanced Topics

GST Attribution Rules

Rulings

Links

Capital Gains Tax

 

Can I Back-date my GST Registration?

 

So you just bought a computer and you want to know if you can claim the GST back if you're not already registered?

 

Well the good news is that you can back-date your GST registration. You will then be able to claim back any GST you paid in that period.

 

But you will also be liable to remit 1/11th of any income received in the back-dated period.

 

You should seek professional accounting advice when dealing with GST timing issues, as there may be other things you need to consider when choosing the time to be registered from.