Taxation (GST)

Outlines the Department's obligations, reporting and remittance requirements under various State and Commonwealth legislation in regard to GST.

In the main these resources relate to the work of the FFBS Branch. Further resources on this topic may be discovered from the Department's home page.

Policies
Guidelines and Procedures
Good Practice
Forms
Reports

Policies
All	Australian Taxation Office - Australian Government web site.
All	Business Activity Statement (BAS) - Outlines the Department's requirements for preparing and lodging its BAS.
All	GST Manual - a link to the ATO's GST Manual.

Guidelines and Procedures
All	ABN register - a link to the ATO web site for searching or verifying ABN's.
Non-School	BAS Preparation - Outlines the procedures for preparing a Corporate Office Business Activity Statement (BAS).
Schools	GST - Overview - GST and the ABN - a brief description of the Goods and Services Tax (GST) and the Australian Business Number (ABN).
Schools	GST - Overview - Types of Supplies, Tax Invoice Requirements and Withholding Tax - outlines the three different types of supplies, taxable, GST-free and input taxed. Gives the ATO definition of a 'GST compliant tax invoice' and advice on withholding tax.
	GST - BAS - Correcting BAS errors - what to do if your BAS report doesn't balance, or there are coding errors. Word 355KB
	GST - BAS - Preparing the BAS - how to prepare a Business Activity Statement (BAS), and how it works in SACS. Word 94KB
	GST - BAS - Negative amounts on BAS - what to do if your BAS report shows negative figures. Word 110KB
Schools	GST - DGR (Deductible Gift Recipients) status - advice on Deductible Gift Recipients. Word 94KB
Schools	GST - Dictionary of Expenditure - link to an index page of types of expenditure transactions and their GST treatment.
Schools	GST - Dictionary of Supplies (Revenue) - link to an index page of types of supplies and their GST treatment, i.e. whether Taxable, no-GST or Input Taxed.
	GST - How GST works in SACS - a brief explanation of how SACS treats the GST component of expenditure and revenue financial transactions. Word 131KB
	GST - Petty Cash - GST Implications - advice on the GST treatment of petty cash transactions. Word 100KB
	GST - Reference Codes (Quick Guide) - a quick reference to GST transaction reference codes used in SACS. Word 44KB
Schools/	GST - RCTI Recipient Created Tax Invoices - advice on Recipient Created Tax Invoices and how to enter these transactions in SACS. Word 117KB
Schools/	GST - Withholding Tax Rules and Account Procedures - advice on the procedures to withhold tax from an unregistered supplier. Word 78KB

Good Practice
All	Better Practice Guide - a link to the ATO's better practice guide for the Management of GST.
Schools	GST - BAS - Checklist everything you need to do to complete your BAS. Word 121KB

Forms
Schools	GST - BAS - Calculation Sheet after running the SACS 'GST BAS Report', use this form to calculate the figures for your final ATO BAS. Source: ATO, PDF file
Schools	GST - Excursion Pro-Forma - a helpful calculation sheet to assist with costing the GST on the food component of excursions. Word 115KB
Schools	GST - Statement by a Supplier - form to be completed when an Australian Business Number, ABN, is not quoted to an enterprise. Source: ATO, PDF file 12KB

Reports
	SACS reports for Taxation (GST) can be found on the SACS Reports page.