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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