Australian Tax Invoices
Recipient-Created Tax Invoices (RCTIs): When and How to Use Them
A comprehensive guide to Recipient-Created Tax Invoices (RCTIs) in Australia. Learn when a buyer can issue an RCTI instead of the supplier, the legal…
Reference library
Author: Andrew I. Wyant
BAS & GST Reporting
BAS Labels Explained: G1, G10, G11, 1A and 1B
A comprehensive guide to the key BAS labels—G1, G10, G11, 1A, and 1B—covering how to report sales, purchases, and GST amounts. Includes practical examples,…
Australian Tax Invoices
Tax Invoices Over $1,000: The Extra Requirement Most Businesses Miss
Many businesses know they need a tax invoice for purchases over $1,000, but few realise the extra details required—especially the buyer's name and ABN…
GST Essentials
Who Actually Pays GST: Businesses, Consumers and the Supply Chain
Understand the true economic burden of GST in Australia. This pillar article explains how GST flows through the supply chain, who is liable to…
GST Registration in Australia
Current Turnover vs Projected Turnover: The Two Tests That Decide Registration
Understand the difference between current and projected turnover for GST registration. Learn how to calculate each, when to use them, and avoid common mistakes.
GST Registration in Australia
The $75,000 GST Registration Threshold Explained
Understand the $75,000 GST registration threshold in Australia: who must register, how to calculate turnover, exceptions, voluntary registration, and consequences of non-compliance. A definitive…
Cross-Border GST
Are Exports GST-Free? The 60-Day Rule Explained
Understand when exports are GST-free under Australian law, the critical 60-day rule for goods, documentation requirements, and common pitfalls. Essential guide for sole traders,…
GST by Industry
GST on Property Sales: When It Applies and When It Doesn’t
Understand the complex GST rules for property sales in Australia. This definitive guide covers when GST applies, input-taxed sales, the margin scheme, going concern…
Cross-Border GST
GST on Overseas Digital Subscriptions and Software: A Comprehensive Guide for Australian Businesses
Understand how GST applies to digital subscriptions and software purchased from overseas suppliers. This guide covers registration thresholds, reverse charge rules, reporting obligations, and…