Bowling logo
P. 02 4983 1611 | F. 02 4983 1730 | E.

When to charge GST

If your small business is registered for GST (Goods & Services Tax), most of your sales in Australia will include GST.

Sales which include GST (taxable sales) are:
– made for payment (monetary or other)
– made in the course of operating your business (including any capital assets sold)
– connected with Australia

For these taxable sales, the business must:
– include GST in the price
– issue a tax invoice to the buyer
– pay the GST it’s collected when it lodges its activity statement

When not to charge GST
A business does not include GST in the price of goods and services that are:
– GST free – such as most basic foods, some education courses and healthcare products and services
– Input taxed – such as lending money and renting out residential premises.

Claiming GST credits
You can claim a credit for any GST included in the price of goods and services that you purchase for your business and use to make either taxable or GST-free sales. This is called a GST credit. You can’t claim a GST credit for the GST included in the price of purchases you use to make your input taxed sales.

Bowling and associates services

accounting services

Bowling and associates services

taxation services

Bowling and associates services

self managed super funds

Bowling and associates services

bookkeeping

Bowling and associates services

company secretarial

Bowling and associates services

business support

Bowling and associates services

audit
services

Bowling and associates services

business
plans

Bowling and associates services

cloud accounting