Other GST-Free Sales (Label G3)
If Simpler BAS is set to Y, this field is disabled.
A business cannot charge GST on GST-free sales but it is entitled to input tax credits for anything purchased or imported for use in the business.
Enter the following GST-free sales made:
Basic food, which includes food for human consumption unless it is:
consumed on the premises from which it is sold (for example, cafes and restaurants)
hot takeaway food, or
food listed in Schedule 1 of A New Tax System (Goods and Services Tax) Act 1999 (that is, prepared food, confectionery, savoury snacks, bakery products, ice cream foods and biscuits)
Beverages listed in Schedule 2 of A New Tax System (Goods and Services Tax) Act 1999
Health, education and eligible childcare services
Cars for certain use by disabled persons
Sales made by charitable institutions, trustees of charitable funds or deductible gift recipients:
where the amount charged is less than 50% of the GST-inclusive market value
where the amount charged is less than 50% of the purchase cost
for accommodation where the amount charged is less than 75% of the GST-inclusive market value
for accommodation where the amount charged is less than 75% of the purchase cost
sale of donated second-hand goods provided nothing has been done to the goods to change their nature (for example, clothes shredded for resale as rags are not GST-free) and
raffles and bingo, provided they do not contravene a State or Territory law.
Religious services
Services and rights for use or consumption outside Australia
International transport and some related domestic transport and other expenses
Aircraft and ship's stores for use, consumption or sale on international flights or voyages
Lease or hire of goods used outside Australia
Water, except where it is sold in or transferred into containers with a capacity of less than 100 litres
Sewerage services, including emptying septic tanks
Drainage of storm water
Going concerns (where the business is sold as a going concern)
Farm land where the vendor has carried on a farming business for at least five years (these sales are only GST-free in certain circumstances)
First sale of precious metal after refining where it is sold to a dealer in precious metal
Initial grants of freehold and similar interests in unimproved land by Commonwealth, State or Territory governments
Amounts for export sales (not included at G2) for international freight, insurance and other charges, and
Other GST-free sales, (click [Ctrl+Insert] to add extra lines as required).