GST Guides

GST Basics

How to Calculate GST in Australia

Step-by-step guide to calculating GST — adding 10%, removing GST from a total, and handling GST on invoices and BAS statements.

Exemptions

GST-Free Items in Australia

Complete guide to goods and services exempt from GST, including fresh food, health, education, and exports.

Registration

GST Registration Threshold in Australia

When you need to register for GST, the $75,000 threshold, voluntary registration benefits, and how to register with the ATO.

Getting Started

GST for Small Business: Complete Beginner's Guide

Everything Australian small business owners need to know about GST — registration, charging GST, BAS lodgement, input tax credits, record-keeping, and common mistakes.

Getting Started

GST for Freelancers & Sole Traders

Practical guide to GST for Australian freelancers — registration, invoicing, claiming credits on expenses, overseas clients, home office, and common mistakes.

Credits

Input Tax Credits: What You Can (and Can't) Claim

Complete guide to GST input tax credits — which purchases qualify, blocked credits to avoid, tax invoice rules, apportionment for mixed-use, the car limit, and the 4-year time limit.

Property

GST on Property: Residential, Commercial & Margin Scheme

How GST applies to property sales in Australia — new residential premises, commercial property, the margin scheme, going concern exemptions, GST withholding at settlement, and when subdivisions trigger GST.

BAS

BAS Lodgement Guide: How to Prepare & Submit

Step-by-step guide to preparing, lodging, and paying your Business Activity Statement — with 2025-26 due dates, Simpler BAS labels, lodgement methods, payment options, and penalty rates.

BAS

Cash vs Accrual Accounting for GST

Understand the difference between cash and accrual GST accounting — how each method affects your BAS, eligibility rules, which suits your business, and how to switch.

International

GST on Imports & Exports: What Australian Businesses Need to Know

How GST applies when you import goods into Australia or export from Australia — the value of taxable importation formula, deferred GST scheme, GST-free exports, reverse charges, and BAS reporting.