What Do I Charge GST On?



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? How Do 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 Australia The Buzz car insurance	Charging GST You are liable to charge GST if you are registered and you make a taxable supply. You make a taxable supply when: you are registered or required to be registered; you make a supply for consideration; the supply is connected with Australia; the supply is not GST-free or input-taxed The definition of supply catches just about everything, so unless you're making a GST-free supply or an input-taxed supply, and you are registered, then you most likely have to charge GST. To work out the amount of GST you would charge, you add 10% of the sale price.
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Charging GST