GST¶

GST is the biggest part of most Activity Statements, so it pays to understand it well. This module covers what GST is, when to register, which sales have GST, how to claim GST credits, tax invoices, cash vs accrual accounting, adjustments and more — the foundation you need before you complete a BAS.

General information only — not tax, super or financial advice.

Lessons¶

1. What is GST?
2. Registering for GST
3. Taxable, GST-free and input-taxed sales
4. Claiming GST credits
5. Tax invoices
6. GST accounting methods (cash vs accrual)
7. GST reporting periods
8. GST adjustments
9. GST on imports and exports
10. GST turnover
11. GST instalments
12. Common GST mistakes

Start with lesson 1