GST Start-Up Assistance Office



	GST Voluntary Sector Handbook [ Table of Contents ]
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	Download Entire Handbook [ 246 KB](zipped) or Download by Topic
	PART 1 - Using the Handbook	16KB
	1. Using the Handbook
	PART 2 - Introduction to The New Tax System	16KB
	1. Key Elements of the New Tax System
	2. What is GST?
	3. How does GST work?
	PART 3 - Planning for the GST: What to do now	16KB
	1. Preparing for the GST
	PART 4 - Getting Ready for the GST	121KB
	1. Introduction - the need for sound accounting practices
	2. Registration
	3. Tax Invoices
	4. Accounting for the GST
	5. Pricing
	6. Adjustments
	7. Record Keeping
	PART 5 - Types of Supply	27KB
	1. Taxable Supplies
	2. GST-free Supplies
	3.Input Taxed Supplies
	4. Out of Scope Supplies
	PART 6 - GST Returns - The Business Activity Statement	25KB
	1. Calculating GST Liability for your GST Return
	2. Lodging a GST Return
	3. Penalties
	PART 7 - The Transition to GST	18KB
	1. Introduction
	2. Transitional arrangements for contracts with span the implementation date
	3. Special Credits for Sales Tax
	4. Transitional Arrangements for Motor Vehicles
	PART 8 - GST Treatment of Typical Supplies Made	75KB
	1. Introduction
	2. Supplies
	3. Acquisitions and other outgoings
	4. Summary Table
	PART 9 - GST Preparation Checklist	13KB

	APPENDIX 1 - Glossary of Terms	22KB


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