GST Registration

Do I need to register?

Should I register?

Can I back-date my registration?

 

Claiming GST

What can I claim?

When can I claim GST back?

What GST records do I keep?

 

Charging GST

What do I charge GST on?

What is GST Free?

What is Input taxed?

 

Advanced Topics

GST Attribution Rules

Rulings

 

 


 

 

 

What do I charge GST on?

 

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.

 

 

 

More Information on:

Capital Gains Tax

Education Tax Refund