Goods and Services Tax
Reporting GST liability to the Tax Office
Australian Business Number		Before you can get involved with GST, you will need an Australian Business Number
Business Activity Statement		Got your Australian Business Number? Now you will have to fill in a Business Activity Statements
		How often must you lodge a Business Activity Statement
		You have signed up for an ABN and lodged a BAS - how will the Tax Office collect the GST you owe them?
Transitional Provisions		The changeover to the new Business Tax System and how it may affect you
Some other taxes you will encounter when completing the Business Activity Statement
		Luxury Car Tax
		Wine Equalisation Tax
So who pays GST?
	A Registered Entity, carrying on an Enterprise, which makes a Taxable Supply! That's who...
	Is GST payable on imports? Yes, but it depends on who the importer is....
GST is paid on taxable supplies, but what is a supply, and when will it be taxable?
		GST is paid on TAXABLE SUPPLIES
		GST is paid by an entity carrying on an enterprise
		GST is paid on taxable supplies, but what is a taxable supply? GST ruling 2006/9 – what is a supply?
GST is NOT paid on GST free supplies
		GST free supplies - the ones that got away
GST is NOT paid Input Taxed Supplies
		Input Taxed Supplies - the ones that escape the tax but provide no credit
GST - Does it really have to hurt?
		Easing the pain, with input credits
		No Invoice - No Credit, so issue and retain those invoices
Technical Issues
		How the GST system affects CASH and ACCRUAL accounts
		Treatment of specific transactions which are more complicated than the supply of general goods and services
		The General Anti Avoidance Provision
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