Four BAS deadlines per year. Miss one. Pay penalties per 28-day period.

TPAR mandatory — building & construction industry must report contractor payments annually by 28 August. GST on supplies, GST credits on materials. Progress claim invoicing creates BAS timing complexity.

Many medical services GST-free under Division 38-7 (medical services) and Division 38-10 (other health). Allied health may be partially GST-free. Pharmacy mixed — most prescription medicines GST-free, retail products taxable.

Restaurant meals consumed on-premises taxable at 10% GST. Takeaway food may be GST-free if it qualifies as basic food per Division 38. Liquor always taxable. Tip pooling does not affect GST.

Most retail goods 10% GST taxable. Basic food items (bread, milk, fresh fruit/veg, plain meat) GST-free under Division 38 Schedule 2. Mixed baskets require per-line classification — software with up-to-date ATO classification codes is essential.

Most consulting services 10% GST taxable. Exports of services may be GST-free under Division 38. Sub-contracted work to other GST-registered consultants — GST on supplier invoice claimable as input credit. TPAR may apply for cleaning/IT/security services.

Software licences and SaaS subscriptions to AU customers: 10% GST. Exports to overseas customers: typically GST-free under Division 38 export rules. TPAR mandatory for IT services to other businesses. Stripe/payment-processor fees include GST claimable as input credit.

Most financial supplies INPUT-TAXED under Division 40 — no GST charged on supply, no GST credits claimable on related expenses. Fee-based services (advisory, brokerage) often taxable at 10% GST. Mixed-supply businesses must apportion input credits.

Legal services 10% GST taxable. Trust account holdings are NOT consideration for supply — no GST until earned/billed. Disbursements (court filing fees, expert reports) may be GST-free or taxable per ATO rulings. Expense recoveries treated per the Goods and Services Tax Ruling GSTR 2000/37.

Childcare services GST-free under Division 38-145 if approved-services or registered-carer. CCS subsidy reconciliation creates BAS timing complexity. Materials and supplies (10% GST) claimable as input credits.

Most education courses GST-free under Division 38-85 (education courses) when delivered by registered training organisations or approved tertiary providers. Course materials may be partially taxable. International student fees typically GST-free under Division 38 export rules.

Manufacturing supplies generally 10% GST taxable. Exports GST-free under Division 38. Raw materials with GST claimable as input credits. Capital purchases (machinery, vehicles) GST claimable in the period acquired. Quarterly BAS most common; monthly required if turnover exceeds $20M.

Road freight services 10% GST taxable. International freight (export and import legs) typically GST-free under Division 38. Fuel tax credits available — separate claim through BAS. TPAR mandatory for road freight services to businesses.

Mining production 10% GST taxable; exports GST-free. Substantial fuel tax credits, R&D tax incentive offsets, and capital allowances flow through BAS. Native title and royalty payments have specific GST treatment per ATO mining-industry rulings.

Most fresh food (bread, milk, fruit, vegetables, meat) GST-free under Division 38 Schedule 2. Processed/packaged food typically taxable. Fuel tax credits available for off-road farm machinery. Livestock sales GST-free between primary producers.

Fitness services 10% GST taxable. Membership fees GST applies. Equipment retail (apparel, supplements) taxable. Personal-trainer commissions to contractors may trigger TPAR if industry-wide reporting becomes mandatory.

Charitable not-for-profits with GST registration: most fundraising events GST-free under Division 38 if non-commercial test passes. Gifts and donations not consideration — no GST. Government grants may or may not be consideration depending on conditions. NDIS supports GST-free under Division 38-38.

Event ticket sales 10% GST taxable. Bundled packages (ticket + food + accommodation) require apportionment per ATO events-industry guidance. Sponsorship income generally taxable. Door-takings reconciliation drives BAS-period accuracy.

Creative services to AU clients 10% GST taxable. International commissions GST-free under Division 38 export rules. Royalty income taxable. TPAR may apply for security/courier/cleaning sub-contractors used in production.

Marketing services 10% GST taxable. Media spend pass-through (Google Ads, Meta Ads) — GST treatment depends on whether you re-bill or just facilitate. Overseas service exports GST-free under Division 38.

HR consulting and recruitment services 10% GST taxable. Placement fee payments are taxable supplies. Background-check pass-through costs require apportionment if charged at-cost vs marked-up.

General insurance premiums INPUT-TAXED under Division 40 — no GST on the premium portion, but the policy holder may claim a decreasing adjustment. Life insurance premiums GST-free. Brokerage and intermediary services taxable at 10% GST.

Residential rent INPUT-TAXED under Division 40 — no GST charged, no GST credits on related expenses. Commercial property rent generally 10% GST taxable. Sale of new residential premises taxable; existing residential GST-free under Division 38. Property management fees 10% GST taxable.