GST Basics Program - 2025

Get up to speed on GST fundamentals in the GST Basics Program, a 4-part program designed to give accountants practical knowledge of key concepts and compliance requirements.

In this program, we cover: 

• GST Administration

  • Background on introduction of GST

  • Registering for GST

  • BAS lodgement

• Supplies & Imports

  • Taxable supplies

  • Imports & Deferred GST

  • Non-taxable supplies

  • Mixed supplies

• Acquisitions & Input Tax Credits

  • Acquisitions & Claiming ITCs

  • Creditable purpose & Apportionment

  • Preparing a BAS

• Common GST Problem Areas

  • Partnerships

  • Joint ventures

  • Property

  • Going concern - Sale of business

  • Financial supplies

  • Apportionment & Adjustments