Use Online services for business to interact with the ATO online for all your tax and super needs.

Individuals and sole traders can use ATO online services to access information and services to manage their tax and superannuation in one place. You will need to create a myGov account and link it to the ATO to access ATO online services.  

If your business is registered for GST, you can claim a credit for any GST included in the price of goods and services you buy for your business. You lodge your GST credit claim on your BAS.

This page explains how to correct a GST error if you make a mistake on your BAS.

The Department of Home Affairs collects GST on taxable importations. The GST payable is 10% of the value of the taxable importation.

Exports of goods and services from Australia are generally GST-free. If you're registered for GST, this means you don't include GST in the price of your exports. You can still claim credits for the GST included in the price of purchases you use to make your exported goods and services.

This page explains:

• how and when GST is payable on imports
• circumstances where a GST payment on imported goods can be deferred
• when a taxable supply of goods that are imported can be made
• how to claim GST credits and the importation evidence required.

The GST food and beverage search tool allows you to search food and beverage products to find out if they're taxable or GST-free.

This page explains how often you need to report and pay GST, including the 3 GST reporting methods:

• Simpler BAS (preferred by most sole traders)
• GST instalment method
• Full reporting method  

If you're experiencing financial difficulties or can’t pay on time, the ATO's support options may help you meet your tax obligations.

You have several options for lodging your BAS and reporting your GST, pay as you go (PAYG) instalments, PAYG withholding tax and other taxes to the ATO.

This GST calculator explains:

• How to calculate GST in Australia
• The amount of GST you will pay or should charge customers
• The price excluding GST and the total cost including GST    

The ATO’s Record-keeping evaluation tool can help you understand the records you need to keep as well as see how well your business keeps records.

You can register for GST online, by phone, through your registered tax or BAS agent, or via an ATO paper form.

This page explains who must charge GST, and what taxable sales, GST-free sales and input-taxed sales are.