GST Administration – GST Basics 2025

Learn how GST works: from registration to lodgement, tax invoices, ABNs, turnover rules, BAS, and cancellation processes.

In this unit, we cover:

• Introducing the Case Study: Monica the Knitting and Catering Enthusiast!

• Background on introduction of GST

• Types of supplies

• GST registration and relevant definitions

  • Entity

  • Enterprise

  • Indirect tax zone

  • Turnover and threshold

  • GST group registration

  • ABN

• BAS lodgement

  • Due dates – quarterly and monthly

  • Cash vs Accruals (Non-cash) accounting

  • Attribution and Input Tax Credits (ITCs)

  • Tax invoices and information requirements

Date recorded: 21 August 2025