GST and BAS Workshop

In order to allow for the correct preparation of the BAS’s it is important that all staff involved have sufficient
GST knowledge and experience. This course can show you how to identify taxable supplies, GST-free supplies
and input taxed supplies. It also covers the obligations of registered entities for collection, correct record
keeping and remittance of GST, as well as treatment of goods and services subject to special rules.

The course will also introduce participants to the other areas of the BAS such as PAYG withheld, PAYG
instalments and FBT.

» Topics Include:

• What is GST?
• How the GST system works
• Registering for GST
• GST groups
• Taxable sales
• GST-free sales
• Input taxed sales
• Taxable sales
• Do you include GST in the price of everything you sell?
• Partly taxable sales (or mixed supplies)
• Issuing tax invoices
• Claiming GST credits
• Adjustments
• Accounting for GST
• Reporting and Paying
• Correcting GST mistakes
• Record Keeping
• FBT and the BAS
• PAYG Withholding
• PAYG Instalments
• Electronic Lodgement Guidelines
• Practical Examples