GST Decision Tree

• Supply
  Is the supply included for GST or not?
  • Not included
    Insert in relevant column
  • Included (G1)
    Is the supply
    An Export? GST Free? Input Taxed?
    • An export (G2)
      Insert in relevant column
    • GST free (G3)
      Insert in relevant column
    • Input taxed (G4)
      Insert in relevant column
• Aquisition
  Is the acquisition include for GST or not?
  • Not included
    Insert in relevant column
  • Included (G1)
    Is the acquisition
    Capital? Other acquisition?
    • Capital acquisition (G10)
      Is the acquisition
      An amount for input taxed supplies?
      No GST in the price?
      Private or non-deducible?
      • An amount for input taxed supplies (G13)
        Insert in relevant column
      • No GST in the price (G14)
        Insert in relevant column
      • Private or non deductable (G15)
        Insert in relevant column
    • Other acquisition (G11)
      Is the acquisition
      An amount for input taxed supplies?
      No GST in the price?
      Private or non-deducible?
      • An amount for input taxed supplies (G13)
        Insert in relevant column
      • No GST in the price (G14)
        Insert in relevant column
      • Private or non deductable (G15)
        Insert in relevant column

* This chart is the copyright of John Harrison Accountants, 497 Main Road, Glenorchy TAS 7010.

Exceptions

There are exceptions such as with the purchase of a new vehicle, the GST on insurance included with registration, the stamp duty component of general insurance etc. See ATO documentation or ask your accountant