ÿþ<html> <head> <meta http-equiv="content-type" content="text/html;charset=iso-8859-1"> <meta name="generator" content="Adobe GoLive 4"> <title>GST Start-Up Assistance Office</title> <META NAME="AGLS.Function" SCHEME="agift" CONTENT="Civic infrastructure; Fiscal policy; Finance management; Commonwealth State funding; Resource management; Financial administration; Financial budgeting; Retirement income; Retirement saving; Superannuation; Exchange rates; Inflation; Investment scheme regulation; Public borrowing; Public debt; Public expenditure; "> <META NAME="keywords" CONTENT="treasury, australia, treasurer, tfinance, administration, business, corporate, law, legislation, assistant, parliament, parliment, parliamentary, secretary, agreement, bill, draft, economics, economic, macroeconomy, microeconomy, economy, costello, howard, kemp, hockey, govern, government, governmental, federal, commonwealth, government, government, treasury, GST, goods and services, tax, assistance office"> <META NAME="DC.Identifier" SCHEME="URI" CONTENT="http://www.gststartup.gov.au"> <META NAME="DC.Title" CONTENT="GST Start-Up Assistance Office Web Site"> <META NAME="DC.Creator" SCHEME="X500" CONTENT="ou= Treasury ; o= Commonwealth of Australia ; c=AU "> <META NAME="DC.Subject" SCHEME="APAIS" CONTENT="Accounting education; Accounting; Accounting standards; Balance of payments; Economics; Taxation; Taxation reform; Tax avoidance; Goods and services tax"> <META NAME="DC.Description" CONTENT="Educational Material"> <META NAME="DC.Publisher" SCHEME="X500" CONTENT="ou= Treasury ; o= Commonwealth of Australia ; c=AU "> <META NAME="DC.Date.validFrom" SCHEME="ISO8601" CONTENT="2000"> <META NAME="DC.Format" SCHEME="IMT" CONTENT="text/html"> <META NAME="DC.Language" SCHEME="RFC1766" CONTENT="en"> <META NAME="DC.Coverage.jurisdiction" CONTENT="Commonwealth"> <META NAME="DC.Rights" CONTENT="© Commonwealth of Australia 2000"> <META NAME="DC.Date.created" SCHEME="ISO8601" CONTENT="2000-08"> <META NAME="DC.Type.documentType" CONTENT="Web site"> <style type="text/css"><!-- .disclaimer { color: white; font-size: 6.5pt; font-family: Arial, Helvetica, Geneva, Swiss, SunSans-Regular; text-decoration: none } .font { color: black; font-weight: bold; font-size: 10pt; font-family: Arial, Helvetica, Geneva, Swiss, SunSans-Regular; text-decoration: none } .largefont { color: black; font-size: 10.5pt; font-family: Arial, Helvetica, Geneva, Swiss, SunSans-Regular; text-decoration: none } .smallfont { color: black; font-size: 7.5pt; font-family: Verdana, Arial, Helvetica, Geneva, Swiss, SunSans-Regular }--> </style> </head> <body bgcolor="#A6B5BF" topmargin="0" leftmargin="0" marginwidth="0" marginheight="0"> <table cool width="559" border="0" cellpadding="0" cellspacing="0" gridx="10" showgridx usegridx gridy="10" showgridy usegridy> <tr height="1" cntrlrow> <td colspan="19" height="1"></td> </tr> <tr height="8"> <td width="1" height="8">&nbsp;</td> <td colspan="18" height="8" rowspan="3" width="558"> <div align="center"><img height="147" width="466" src="../images/sub_master_educational_banner.gif" alt="GST Start-Up Assistance Office - www.gststartup.gov.au"></div> </td> </tr> <tr height="120"> <td width="1" height="120"><spacer type="block" width="1" height="120"></td> </tr> <tr height="26"> <td width="1" height="26"><spacer type="block" width="1" height="26"></td> </tr> <tr height="18"> <td colspan="19" height="18"><spacer type="block" width="1" height="74"><spacer type="block" width="1" height="85"><spacer type="block" width="1" height="59"><spacer type="block" width="1" height="12"><spacer type="block" width="1" height="13"><spacer type="block" width="1" height="103"> <table width="535" border="0" cellspacing="0" cellpadding="7" bordercolor="#666666" align="center"> <tr> <td colspan="2"> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b>Important Notice</b></font></p> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif">This material was developed in late 1999 and 2000, and since then Taxation laws may have changed. Before relying on this material, you should:</font></p> <ul> <li><font size="1" face="Verdana, Arial, Helvetica, sans-serif">Make your own enquiries about whether the material is relevant and still current, and whether it deals accurately and completely with that particular matter; and</font></li> <li><font size="1" face="Verdana, Arial, Helvetica, sans-serif">As appropriate, seek your own professional advice relevant to that particular matter.</font></li> </ul> </td> </tr> <tr> <td> <div align="center"><a href="/educational/action_guide/intro/intro_1_0.htm"><img src="../images/bskills.gif" width="154" height="94" border="0" alt="The GST and Business Skills: An Action Guide"></a></div> </td> <td><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>GST and Business Skills: An Action Guide</i></b><br> This interactive guide outlines how you can take advantage of the introduction of The New Tax System to implement good business practices. <br> <a href="/educational/action_guide/intro/intro_1_0.htm">Click here to go to GST Action Guide</a></font></td> </tr> <tr> <td> <div align="center"><a href="coursework.htm"><img src="../images/aep.gif" width="154" height="94" border="0" alt="Advisor Education Programme"></a></div> </td> <td><font size="1" face="Verdana, Arial, Helvetica, sans-serif">View or download <i><b>Advisor Education Programme</b></i> course material from previous or current courses, including course-books, overhead presentations, and takeaways.<br> <a href="coursework.htm">Click here to go to Advisor Education Programme</a> </font></td> </tr> <tr> <td> <div align="center"><font face="Verdana, Arial, Helvetica, sans-serif"><b><a href="/educational/gsttree/default.htm"><img src="../images/tree.gif" width="154" height="94" alt="The Decision Tree for Contractors" border="0"></a></b></font></div> </td> <td><font size="1" face="Verdana, Arial, Helvetica, sans-serif">This Decision Tree had been designed to help <b>contractors</b> make decisions about issues relating to Registration, PAYG and BAS<br> <a href="/educational/gsttree/default.htm">Click here to go to the Decision Tree for Contractors</a></font></td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"><img src="../images/restaurant.gif" width="150" height="216"></td> <td valign="middle" width="290"><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>GST Quick Guide - Restaurant Operations<br> </i></b><a href="/educational/pdfs/6644%20-%20PAYG%20Restaurant.pdf">Download PDF Version 120kb</a><b><i> </i></b></font></td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"><img src="../images/landlords.gif" width="150" height="216"></td> <td valign="middle" width="290"><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>GST Quick Guide - Landlords<br> </i></b><a href="/educational/pdfs/6644%20-%20PAYG%20Landlords.pdf">Download PDF Version 72kb</a><b><i> </i></b></font></td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"><img src="../images/imports.gif" width="150" height="216"></td> <td valign="middle" width="290"><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>GST Quick Guide - Imports<br> </i></b><a href="/educational/pdfs/53275%20-%20IMPORTS.pdf">Download PDF Version 165kb</a><b><i> </i></b></font></td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"><img src="../images/exports.gif" width="150" height="216"></td> <td valign="middle" width="290"><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>GST Quick Guide - Exports<br> </i></b><a href="/educational/pdfs/53276%20EXPORTS.pdf">Download PDF Version 160kb</a><b><i> </i></b></font></td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"> <p><b><a href="pdfs/payg_bas.pdf"><img src="../images/payg.gif" width="150" height="212" border="0" alt="Quick Guide to PAYG &amp; BAS"></a> </b> </td> <td valign="middle" width="290"> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Quick Guide to PAYG &amp; BAS</i></b><br> This four-page brochure provides a overview of the Pay As You Go (PAYG) tax system, and the Business Activity Statement (BAS) you will have to fill out if you are registered for GST. It will help you get your business or not-for-profit organisation ready for The New Tax System.*<br> <a href="/educational/pdfs/payg_bas.pdf">Download PDF Version 113kb</a></font></p> </td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"><a href="/educational/pdfs/53274%20PAYG.pdf"><img src="../images/payg_cashflow.gif" width="150" height="216" border="0" alt="Quick Guide to PAYG Installments &amp; Cash Flow"></a></td> <td valign="middle" width="290"><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Quick Guide to PAYG Instalments &amp; Cash Flow</i></b><br> This four-page brochure provides a overview of the Pay As You Go (PAYG) tax system, discussing how you report your company tax instalments on your Business Activity Statement (BAS) or your Instalment Activity Statement (IAS). It also examines how your tax is calculated and the potential impact that the PAYG instalment system might have on your business cash flow position.*<br> <a href="/educational/pdfs/53274%20PAYG.pdf">Download PDF Version 684kb</a></font></td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"> <p><b><a href="checklist/content.htm"><img src="../images/gstbusinessskills.gif" width="150" height="216" border="0" alt="GST Business Skills"></a></b></p> </td> <td valign="middle" width="290"> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>GST Business Skills: Key Checklists for Small and Medium Sized Enterprises, Charitable Organisations and Educational Bodies</i></b><br> This booklet contains key checklists on a range of issues that will help you make sure your business or non-profit organisation is ready for the New Tax System. <br> <a href="checklist/content.htm">Click here to go to GST Checklist</a> </font></p> </td> </tr> <tr> <td> <div align="center"><a href="pdfs/treasurershandbook.pdf"><img src="../images/treasurer.gif" width="150" height="212" border="0" alt="Volutary Treasurer's Handbook"></a></div> </td> <td><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Voluntary Treasurer's Handbook<br> (for small non-profit organisations)</i></b><br> This handbook also includes GST &amp; taxation checklists.<br> <a href="/educational/pdfs/treasurershandbook.pdf">Download PDF Version 525kb</a></font></td> </tr> <tr> <td> <div align="center"><a href="pdfs/GSTDoc.pdf"><img src="../images/tax_system.gif" width="150" height="216" border="0" alt="The New Tax System Manual for community, voluntary &amp; cultural sector"></a></div> </td> <td class="smallfont">The New Tax System Manual<br> (for community, voluntary &amp; cultural sector)<br> <a href="pdfs/GSTDoc.pdf">Download PDF Version 589kb</a></td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"> <a href="volsector/content.htm"><img src="../images/gsthandbook.gif" width="150" height="201" border="0" alt="The Voluntary Sector Handbook"></a></td> <td valign="middle" width="290"> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>The Voluntary Sector Handboo</i></b>k<br> This handbook has been designed for use by those people who perform a financial management or administration role for non-profit organisations. It acts as a practical guide to GST issues, which are specific to the community sector.<a href="volsector/content.htm"><br> Click here to go to GST Handbook</a></font></p> </td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle"> <b> <a href="pdfs/changebusiness.pdf"><img src="../images/guidechange.gif" width="150" height="213" border="0" alt="A Guide to Managing Change in Business Including The New Tax System"></a></b></td> <td valign="middle" width="290"> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Guide to Managing Change in Business Including The New Tax System</i></b><br> This booklet has been prepared to help you manage change in your business. It focuses on good business practices and on how these can help you in the transition to the New Tax System. <br> <a href="pdfs/changebusiness.pdf">Download PDF Version 1209kb</a></font></p> </td> </tr> <tr valign="top"> <td width="218" align="center" valign="middle" height="172"> <p><b><a href="pdfs/repricing.pdf"><img src="../images/re-pricing.gif" width="150" height="212" border="0" alt="Re-Pricing &amp; The New Tax System"></a></b></p> </td> <td valign="middle" height="172" width="290"> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>Re-pricing &amp; The New Tax System: A Summary Guide for Small and Medium Sized Enterprises</i></b><br> For those who are involved in the selling of goods or services, this guide provides an overview of the processes an organisation might follow in adjusting their prices for the GST.<br> <a href="pdfs/repricing.pdf">Download PDF Version 378kb</a></font></p> </td> </tr> <tr> <td> <center> <a href="pdfs/booklet2.pdf"><img src="../images/farm.jpg" width="150" height="212" alt="A Detailed Guide - Your Farm Business and the GST" border="0"></a> </center> </td> <td> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><i>A Detailed Guide: Your farm business and the GST</i></b><br> The Department of Agriculture, Fisheries and Forestry is distributing this detailed guide as part of the Commonwealth s Rural GST Start-up Assistance Program. This book has been prepared with the assistance of farming organisations and independent tax experts familiar with farm issues and farm operations. <br> <a href="pdfs/booklet2.pdf">Download PDF Version 5921kB</a></font></p> <p><font size="1" face="Verdana, Arial, Helvetica, sans-serif">Slow download option: <a href="http://www.affa.gov.au/docs/operating_environment/taxreform/download.html">http://www.affa.gov.au/docs/operating_environment/taxreform/download.html</a> </font> </p> </td> </tr> </table> <p>&nbsp;</p> </td> </tr> <tr height="12"> <td colspan="19" height="12"> <hr size="3" width="499" align="center"> </td> </tr> <tr height="12"> <td colspan="19"> <div align="center"><img height="28" width="143" src="../images/sub_master_educa_taxlogo.gif" alt="The New Tax System"></div> </td> </tr> <tr height="12"> <td colspan="19"> <div align="center"><span class="smallfont">&copy; Commonwealth of Australia 2000<br> www.gststartup.gov.au<br> <a href="../copyright-disclaimer.htm#copyright">copyright</a> | <a href="../copyright-disclaimer.htm#disclaimer">disclaimer</a> | <a href="../privacy.htm">privacy statement</a></span> </div> </td> </tr> </table> <p>&nbsp;</p> <script src="http://www.google-analytics.com/urchin.js" type="text/javascript"></script><script type="text/javascript">_uacct = "UA-4001271-3";urchinTracker();</script></body> </html>