GST and BAS obligations become easier to manage when you understand what is being measured, reported and set aside. These guides explain registration, turnover, GST classifications, reporting methods and practical cash-management habits.
How to Use These Guides
Start with the question closest to the decision or problem you are dealing with. Read the qualifications and examples as carefully as the headline answer, then confirm current rules with the relevant official source or a professional who can consider your full circumstances.
GST & BAS Guides
Do I Need to Register for GST?
Registration is generally compulsory once GST turnover reaches $75,000; special rules and exceptions also apply.
Understanding BAS — What Am I Actually Reporting and Paying?
A BAS commonly reports GST, PAYG withholding and PAYG instalments.
How Much Should I Put Aside for BAS and Tax?
A workable starting rule of thumb is to set aside 25–30% of what you draw or earn for income tax.
GST Collected Isn't Really My Money — So How Should I Manage It?
When you charge GST, you're acting as a collection agent for the ATO.
Do I Need to Charge GST on Everything I Sell?
GST treatment depends on whether a sale is taxable, GST-free or input-taxed.
GST-Free, Input-Taxed and Taxable Sales — What's the Difference?
Each category changes the GST you collect and the credits you may claim.
Business and Personal Use of the Same Purchase — How Do GST and Tax Claims Work?
Claim the business-use portion and keep apportionment evidence.
Cash vs Accrual Accounting for GST — What's the Difference?
Cash accounting reports GST in the period you actually receive or pay the money.
What Is PAYG Instalments — and Why Is the ATO Asking Me to Pay Tax During the Year?
They are regular prepayments toward income tax.
General Information
These guides provide general information only. They do not take into account your individual circumstances and are not a substitute for professional accounting, taxation, legal or financial advice.
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