GST Basics 2026: Introduction to GST, Registration and Taxable Supplies

Let’s get started with GST fundamentals covering registration, turnover rules, ABNs, supplies and cancellation processes.

In this session, we cover:

• Background on introduction of GST

• Registering for GST

  • Entity

  • Turnover

  • Enterprise

  • Indirect tax zone

  • What is an ABN

  • Registration process

  • Cancellation process

• Taxable supplies

  • Supply

  • Consideration