GST is a tax added to the price of most goods and services, including imports.
It is a tax for people who buy and sell goods and services. You might need to register for GST if you sell goods or services. GST is charged at a rate of 15%.
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What GST is
Overview of how GST works for buyers and sellers of goods and services.
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Registering for GST
If you supply goods or services you might need to register for GST. Find out if you need to register and how to do it.
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Charging GST
Specific accounting rules that apply to exempt, zero-rated and special supplies.
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Tax invoices for GST
How tax invoices work, the different types of invoices, and credit and debit notes.
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Claiming GST
You can claim GST on supplies you receive for your business.
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GST adjustments for business or private use
When you acquire a good or service, you need to make adjustments based on how much it will be used, or is available to use, in your business
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Filing and paying GST, and refunds
How to file your GST return, pay GST or get a refund.
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Changing your filing frequency or accounting basis
You can change your GST filing frequency or accounting basis. In some situations you must change.
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GST for overseas businesses
There are 4 types of GST registration for non-resident businesses.
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GST groups
If you have many GST-registered entities, you can form a GST group to reduce compliance costs.
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Cancelling your GST registration
You can cancel your GST registration if things change in your business or organisation. In some situations you must cancel your registration.
GST Dates
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MAY 7Your GST return and payment is due for the taxable period ending 31 March.
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MAY 28Your GST return and payment is due for the taxable period ending 30 April.
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JUN 28Your GST return and payment is due for the taxable period ending 31 May.
