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:
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Basic food, which includes food for human consumption unless it is:
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consumed on the premises from which it is sold (for example, cafes and restaurants)
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hot takeaway food, or
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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)
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Beverages listed in Schedule 2 of A New Tax System (Goods and Services Tax) Act 1999
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Health, education and eligible childcare services
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Cars for certain use by disabled persons
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Sales made by charitable institutions, trustees of charitable funds or deductible gift recipients:
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where the amount charged is less than 50% of the GST-inclusive market value
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where the amount charged is less than 50% of the purchase cost
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for accommodation where the amount charged is less than 75% of the GST-inclusive market value
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for accommodation where the amount charged is less than 75% of the purchase cost
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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
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raffles and bingo, provided they do not contravene a State or Territory law.
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Religious services
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Services and rights for use or consumption outside Australia
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International transport and some related domestic transport and other expenses
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Aircraft and ship's stores for use, consumption or sale on international flights or voyages
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Lease or hire of goods used outside Australia
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Water, except where it is sold in or transferred into containers with a capacity of less than 100 litres
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Sewerage services, including emptying septic tanks
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Drainage of storm water
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Going concerns (where the business is sold as a going concern)
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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)
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First sale of precious metal after refining where it is sold to a dealer in precious metal
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Initial grants of freehold and similar interests in unimproved land by Commonwealth, State or Territory governments
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Amounts for export sales (not included at G2) for international freight, insurance and other charges, and
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Other GST-free sales, (click [Ctrl+Insert] to add extra lines as required).