australia-gst

name	australia-gst
description	Use this skill whenever asked to prepare, review, or classify transactions for an Australian GST return (Business Activity Statement / BAS) for any client. Trigger on phrases like "prepare BAS", "do the GST", "fill in BAS", "create the return", "GST return", "Activity Statement", or any request involving Australian GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers Australia only and covers both Simpler BAS and full BAS reporting. GST groups, margin scheme, partial exemption complex, and going concern are all in the refusal catalogue. ALWAYS read this skill before touching any GST-related work.
license	AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata	{"source":"openaccountants","jurisdiction":"INTL","category":"tax","quality":"source-cited draft","openaccountants_url":"https://openaccountants.com/skills/australia-gst","obligation":"CT"}

Australia GST Return Preparation Skill (BAS) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick reference

Read this whole section before classifying anything.

Field	Value
Country	Australia (Commonwealth of Australia)
Standard rate	10% (single rate -- no reduced rates)
GST-free (zero rate equivalent)	0% -- input tax credits retained (Division 38)
Input taxed (exempt equivalent)	No GST -- no input tax credits (Division 40)
Return form	BAS (Business Activity Statement) -- Simpler BAS or Full BAS
Filing portal	ATO Business Portal (https://bp.ato.gov.au) / myGov (https://my.gov.au)
Authority	Australian Taxation Office (ATO)
Currency	AUD only
Filing frequencies	Monthly (turnover > $20M); Quarterly (standard); Annual (voluntary, turnover < $75K)
Deadline	Monthly: 21st of following month; Quarterly: 28th of month after quarter; Annual: 28 February
Registration threshold	AUD $75,000 (general); AUD $150,000 (non-profit); $1 (taxi/rideshare)
Primary legislation	A New Tax System (Goods and Services Tax) Act 1999 (GST Act)
Supporting legislation	Taxation Administration Act 1953 (Schedule 1); GST Regulations 2019; LCT Act 1999; WET Act 1999
Contributor	Open Accounting Skills Registry
Validation date	April 2026
Skill version	2.0

Key BAS labels (the labels you will use most):

Label	Meaning
G1	Total sales (GST-exclusive for taxable sales; include GST-free and input taxed)
G2	Export sales (GST-free, Division 38-E)
G3	Other GST-free sales (food, health, education -- Division 38-A to 38-D, 38-F+)
G4	Input taxed sales (financial supplies, residential rent -- Division 40)
G5	G2 + G3 + G4 (derived)
G6	G1 minus G5 (derived -- total taxable sales, the base for output GST)
G7	Adjustments on sales (bad debts, price changes -- Division 19)
G10	Capital purchases (plant, equipment, vehicles -- GST-inclusive)
G11	Non-capital purchases (operational expenses, stock -- GST-inclusive)
G12	G10 + G11 (derived)
G13	Purchases for making input taxed sales (no credit)
G14	Purchases with no GST in the price (from unregistered, GST-free, wages)
G15	Estimated purchases for private use (no credit)
G16	G13 + G14 + G15 (derived)
G17	G12 minus G16 (derived -- total creditable purchases)
G18	Adjustments on purchases (Division 19, Division 129)
1A	GST on sales (output GST)
1B	GST on purchases (input tax credits)

Simpler BAS (turnover < $10M, default since 1 July 2017): Report only G1, 1A, 1B. No need for G2-G18.

Full BAS: Report all G labels plus 1A, 1B, and PAYG/FBT labels as applicable.

GST calculation formulas:

GST = GST-inclusive price x 1/11
GST = GST-exclusive price x 10%
GST-inclusive = GST-exclusive x 1.1
GST-exclusive = GST-inclusive / 1.1

Conservative defaults -- Australian-specific:

Ambiguity	Default
Unknown GST status of a sale	Taxable at 10%
Unknown GST status of a purchase	No input tax credit claimed
Unknown business-use proportion (vehicle, phone, home office)	0% credit
Unknown whether food is basic or prepared	Taxable at 10% (prepared food)
Unknown counterparty registration status	Unregistered (no GST in price, G14)
Unknown SaaS billing entity location	Non-resident, reverse charge applies
Unknown insurance type (general vs life)	Input taxed (no credit)
Unknown property type (commercial vs residential)	Residential (input taxed, no credit)
Unknown whether transaction is in scope	In scope
Cash withdrawal purpose	Owner drawing, exclude

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	AUD $5,000
HIGH tax-delta on a single conservative default	AUD $500
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net GST position	AUD $10,000

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Section 2 -- Required inputs and refusal catalogue

Required inputs

Minimum viable -- bank statement for the period in CSV, PDF, or pasted text. Must cover the full BAS period. Acceptable from any Australian business bank: CBA, Westpac, ANZ, NAB, Macquarie, Bendigo, Suncorp, Bank of Queensland, Up Bank, ING, Revolut AU, Wise, or any other.

Recommended -- sales invoices for the period (especially for exports and GST-free supplies), purchase invoices for any input tax credit claim above AUD $500, the client's ABN in writing (11 digits), prior period BAS.

Ideal -- complete accounting software export (Xero, MYOB, QuickBooks), tax invoice register, prior period BAS with any credit carried forward.

Refusal policy if minimum is missing -- SOFT WARN. If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This BAS was produced from bank statement alone. The reviewer must verify, before lodging, that input tax credit claims above AUD $500 are supported by valid tax invoices and that all GST-free and reverse-charge classifications match the supplier's invoice."

Australia-specific refusal catalogue

If any trigger fires, stop, output the refusal message verbatim, end the conversation. Refusal is a safety mechanism.

R-AU-1 -- Partial exemption complex. Trigger: client makes both taxable/GST-free supplies AND input taxed supplies, and the input taxed proportion is not de minimis (financial acquisitions threshold exceeded). Message: "You make both taxable and input taxed supplies. Your input tax credits must be apportioned under Division 11 (s 11-30), which requires determining the extent of creditable purpose for each acquisition. This cannot be completed without a documented apportionment methodology confirmed by a registered tax agent. Please escalate."

R-AU-2 -- GST groups. Trigger: client is part of a GST group under Division 48 or asks about group registration. Message: "GST groups under Division 48 require consolidation across the group with a representative member lodging a single BAS. Intra-group supplies are disregarded. This is out of scope for this skill. Please use a registered tax agent."

R-AU-3 -- Margin scheme. Trigger: client sells property using the margin scheme under Division 75. Message: "Margin scheme transactions under Division 75 require computing GST on the margin (sale price minus acquisition cost) and confirming eligibility based on the original acquisition. This is too fact-sensitive for this skill. Please use a registered tax agent."

R-AU-4 -- Going concern. Trigger: client sells or buys a business as a going concern under s 38-325. Message: "Going concern supplies under s 38-325 require verification that all three conditions are met (going concern, both parties registered, written agreement). Incorrect classification results in either 10% GST on the full sale price or a missed GST-free entitlement. Please use a registered tax agent to confirm eligibility before proceeding."

R-AU-5 -- Financial supply complex (financial institution). Trigger: client is a financial institution (bank, insurer, super fund) whose primary supplies are input taxed financial supplies, or client asks about Reduced Input Tax Credits (RITC). Message: "Financial institutions making predominantly input taxed supplies require specialist apportionment, RITC calculations (75%/55%), and the financial acquisitions threshold test. This is out of scope. Please use a registered tax agent specialising in financial services GST."

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Section 3 -- Supplier pattern library (Australian vendors)

This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment from the table directly. Do not second-guess. Do not consult Tier 1 rules -- the table is authoritative for patterns it covers.

How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

3.1 Australian banks (fees input taxed -- exclude)

Pattern	Treatment	Notes
CBA, COMMONWEALTH BANK, COMMBANK, NETBANK	EXCLUDE for bank fees/charges	Financial supply, input taxed. No GST on bank fees.
WESTPAC, ST GEORGE, BANK OF MELBOURNE, BANKSA	EXCLUDE for bank fees/charges	Same -- all Westpac group
ANZ, ANZ BANK	EXCLUDE for bank fees/charges	Financial supply, input taxed
NAB, NATIONAL AUSTRALIA BANK	EXCLUDE for bank fees/charges	Financial supply, input taxed
MACQUARIE, MACQUARIE BANK	EXCLUDE for bank fees/charges	Financial supply, input taxed
BENDIGO BANK, ADELAIDE BANK	EXCLUDE for bank fees/charges	Financial supply, input taxed
SUNCORP BANK, BOQ, BANK OF QUEENSLAND	EXCLUDE for bank fees/charges	Financial supply, input taxed
UP BANK, ING DIRECT, ING AUSTRALIA	EXCLUDE for bank fees/charges	Financial supply, input taxed
REVOLUT, WISE (fee lines)	EXCLUDE for transaction/maintenance fees	Check for separate taxable subscription invoices
INTEREST, INT PAID, INT RECEIVED	EXCLUDE	Interest income/expense, input taxed or out of scope
LOAN, HOME LOAN, PERSONAL LOAN, MORTGAGE	EXCLUDE	Loan principal movement, out of scope

3.2 ATO and government (exclude entirely)

Pattern	Treatment	Notes
ATO, AUSTRALIAN TAXATION OFFICE	EXCLUDE	Tax payment (GST, PAYG, income tax), not a supply
ATO BAS, BAS PAYMENT	EXCLUDE	GST remittance
ASIC, AUSTRALIAN SECURITIES	EXCLUDE	Regulatory fee -- note: ASIC annual review fee has no GST
COUNCIL RATES, CITY OF, SHIRE OF	EXCLUDE	Local government rates, not a supply
STATE REVENUE, OSR, REVENUE NSW, SRO VIC	EXCLUDE	State tax (payroll tax, stamp duty, land tax)
CENTRELINK, SERVICES AUSTRALIA	EXCLUDE	Government benefit, not a supply
DEPARTMENT OF, DEPT OF	EXCLUDE	Government fee, sovereign act
WORKCOVER, WORKSAFE, ICARE	Domestic 10%	Workers compensation premium -- taxable supply, GST claimable

3.3 Australian utilities (taxable 10%)

Pattern	Treatment	BAS Label	Notes
ORIGIN ENERGY, ORIGIN	Domestic 10%	G11	Electricity, gas -- overhead
AGL, AGL ENERGY	Domestic 10%	G11	Electricity, gas -- overhead
ENERGY AUSTRALIA, ENERGYAUST	Domestic 10%	G11	Electricity, gas -- overhead
TELSTRA, TELSTRA CORP	Domestic 10%	G11	Telecommunications -- overhead
OPTUS, SINGTEL OPTUS	Domestic 10%	G11	Telecommunications -- overhead
TPG, TPG TELECOM, VODAFONE AU, IINET	Domestic 10%	G11	Telecommunications/broadband -- overhead
NBN CO, NBN	Domestic 10%	G11	National Broadband Network -- overhead
ALINTA ENERGY, RED ENERGY, SIMPLY ENERGY	Domestic 10%	G11	Electricity, gas -- overhead
SYDNEY WATER, MELBOURNE WATER, SA WATER	Domestic 10%	G11	Water/sewerage -- overhead (some water supply is GST-free but metered charges are taxable)

3.4 Australian insurance (mixed treatment)

Pattern	Treatment	Notes
QBE, QBE INSURANCE	Domestic 10%	General insurance -- taxable, GST claimable
SUNCORP INSURANCE, GIO, AAMI	Domestic 10%	General insurance -- taxable
NRMA INSURANCE, NRMA	Domestic 10%	General insurance -- taxable
ALLIANZ AUSTRALIA	Domestic 10%	General insurance -- taxable
CGU, ZURICH AUSTRALIA	Domestic 10%	General insurance -- taxable
AMP LIFE, MLC LIFE, TAL LIFE	EXCLUDE	Life insurance -- input taxed, Division 40
HEALTH INSURANCE, MEDIBANK, BUPA, HCF, NIB	EXCLUDE	Private health insurance -- input taxed financial supply
WORKCOVER, WORKSAFE, ICARE	Domestic 10%	Workers comp premium is taxable at 10%

3.5 Australian transport (taxable 10%)

Pattern	Treatment	BAS Label	Notes
UBER AU, UBER AUSTRALIA, UBER *AU	Domestic 10%	G11	Rideshare -- taxable. Driver must be GST-registered regardless of turnover.
DIDI, DIDI AU	Domestic 10%	G11	Rideshare -- taxable
13CABS, SILVER TOP, TAXI	Domestic 10%	G11	Taxi -- taxable (mandatory GST registration)
SYDNEY TRAINS, TRANSPORT NSW, OPAL	Domestic 10%	G11	Public transport -- taxable at 10% (Australia does not zero-rate public transport)
METRO TRAINS MELBOURNE, MYKI, PTV	Domestic 10%	G11	Public transport -- taxable at 10%
TRANSLINK, GO CARD	Domestic 10%	G11	QLD public transport -- taxable
QANTAS, QANTAS AIRWAYS (domestic)	Domestic 10%	G11	Domestic flights -- taxable at 10%
VIRGIN AUSTRALIA (domestic)	Domestic 10%	G11	Domestic flights -- taxable
JETSTAR (domestic)	Domestic 10%	G11	Domestic flights -- taxable
QANTAS (international), VIRGIN (international)	GST-free	G14	International flights -- GST-free export (Division 38-E). Check ticket destination.
TOLL, LINKT, TRANSURBAN, CITYLINK, EASTLINK	Domestic 10%	G11	Toll road charges -- taxable

3.6 Australian food (basic food GST-free, prepared food 10%)

Pattern	Treatment	Notes
WOOLWORTHS, WOOLWORTHS METRO	TIER 2 -- split required	Supermarket: basic food items GST-free, non-food/prepared food at 10%. Default: treat as mixed, ask for receipt breakdown. If no receipt: 50% GST-free / 50% taxable conservative split.
COLES, COLES EXPRESS	TIER 2 -- split required	Same as Woolworths
IGA, FOODWORKS, ALDI	TIER 2 -- split required	Same -- basic food GST-free, other items 10%
HARRIS FARM, FRUIT MARKET, GREENGROCER	GST-free	Basic food (fruit, vegetables) -- Division 38-A
UBER EATS, DOORDASH, MENULOG, DELIVEROO	Domestic 10%	Prepared/delivered food -- taxable. Delivery fee also taxable.
MCDONALD'S, KFC, HUNGRY JACK'S, SUBWAY, DOMINOS	Domestic 10%	Prepared food/restaurant meals -- always taxable
RESTAURANT, CAFE, BISTRO, PIZZERIA	Domestic 10%	Prepared food -- always taxable
BWS, DAN MURPHY'S, LIQUORLAND, FIRST CHOICE	Domestic 10%	Alcohol -- always taxable at 10% (plus excise/WET)

3.7 SaaS (reverse charge from non-resident suppliers)

These are billed from non-resident entities. For a fully creditable recipient, reverse charge does NOT apply (Australian exception -- Division 84). For a client making any input taxed supplies, reverse charge applies on the non-creditable portion.

Pattern	Billing entity	Treatment	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Asia Pacific Pte Ltd (SG) or Google LLC (US)	Non-resident supply	If supplier registered for AU GST: 10% charged on invoice, claim credit. If not: reverse charge if not fully creditable.
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE) or Microsoft Regional Sales Pte Ltd (SG)	Non-resident supply	Same logic. Check invoice for ABN and GST charge.
ADOBE	Adobe Systems Software Ireland Ltd (IE)	Non-resident supply	Check invoice
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	Non-resident supply	Check invoice for AU GST
SLACK, SALESFORCE	Slack Technologies / Salesforce (US or IE entity)	Non-resident supply	Check invoice
ATLASSIAN	Atlassian Pty Ltd (AU)	Domestic 10%	Atlassian is Australian -- domestic taxable supply, full credit
CANVA	Canva Pty Ltd (AU)	Domestic 10%	Australian entity -- domestic taxable supply
XERO	Xero Limited (NZ) or Xero Australia Pty Ltd	Check invoice	If AU entity: domestic 10%. If NZ entity: non-resident supply.
ZOOM	Zoom Video Communications (US)	Non-resident supply	Check invoice for AU GST registration
DROPBOX	Dropbox (IE or US)	Non-resident supply	Check invoice
AWS, AMAZON WEB SERVICES	Amazon Web Services Inc (US) or AWS Australia Pty Ltd	Check invoice	If AU entity: domestic 10%. If US entity: non-resident.

Important note on non-resident digital supplies: Since 1 July 2017, many non-resident digital suppliers (Netflix, Spotify, Google, etc.) have registered for Australian GST and charge 10% on B2C supplies. For B2B supplies where the recipient provides an ABN, the supplier may not charge GST -- reverse charge may apply on the recipient if the acquisition is not fully creditable. Always check the actual invoice.

3.8 Payment processors (financial supply -- input taxed)

Pattern	Treatment	Notes
STRIPE AU, STRIPE PAYMENTS AUSTRALIA	EXCLUDE for transaction fees	Payment processing fees are financial supply, input taxed. No GST credit.
STRIPE (monthly platform fee)	Check invoice	Platform subscription fee (separate from transaction fees) may be taxable at 10% if invoiced by AU entity.
PAYPAL, PAYPAL AUSTRALIA	EXCLUDE for transaction fees	Financial supply, input taxed
SQUARE AU, SQUARE AUSTRALIA	EXCLUDE for transaction fees	Financial supply, input taxed
TYRO, TYRO PAYMENTS	EXCLUDE for transaction fees	Financial supply, input taxed
AFTERPAY, ZIP PAY, ZIP MONEY	EXCLUDE	BNPL fees -- financial supply, input taxed
EFTPOS, MERCHANT FEE	EXCLUDE	Card processing fee -- financial supply, input taxed

3.9 Professional services (taxable 10%)

Pattern	Treatment	BAS Label	Notes
Accountant names, CPA, CA, CHARTERED ACCOUNTANT	Domestic 10%	G11	Professional service -- always deductible if business purpose
TAX AGENT, BAS AGENT, BOOKKEEPER	Domestic 10%	G11	Tax/BAS agent fees -- deductible
SOLICITOR, LAWYER, BARRISTER, LAW FIRM	Domestic 10%	G11	Legal fees -- deductible if business purpose
ARCHITECT, ENGINEER, SURVEYOR	Domestic 10%	G11	Professional service
MARKETING, ADVERTISING, DESIGN, AGENCY	Domestic 10%	G11	Business service
CLEANER, CLEANING, OFFICE CLEANING	Domestic 10%	G11	Business service
IT SUPPORT, COMPUTER, TECH SUPPORT	Domestic 10%	G11	Business service

3.10 Property (commercial vs residential)

Pattern	Treatment	Notes
COMMERCIAL RENT, OFFICE RENT, WAREHOUSE RENT	Domestic 10%	Commercial lease -- landlord must be GST-registered. GST credit claimable.
RETAIL LEASE, SHOP RENT, INDUSTRIAL RENT	Domestic 10%	Commercial lease -- taxable
RESIDENTIAL RENT, HOME RENT, APARTMENT RENT	EXCLUDE	Residential rent -- input taxed (Division 40). No GST, no credit on related costs.
REAL ESTATE AGENT (rental management fee)	TIER 2	If managing commercial property: 10% taxable, credit claimable. If managing residential property: 10% taxable, but NO credit (cost relates to input taxed supply).
STRATA, BODY CORPORATE, OWNERS CORP	TIER 2	Commercial strata levies: 10%, credit claimable. Residential strata: no GST (input taxed).
AIRBNB, STAYZ, BOOKING.COM (income)	Domestic 10%	Short-stay accommodation is commercial, not residential -- taxable at 10% if registered. [T2] if ambiguous duration.

3.11 Superannuation (not a supply -- exclude)

Pattern	Treatment	Notes
SUPER, SUPERANNUATION, SUPER FUND	EXCLUDE	Employer SG contributions -- not a supply, out of scope for GST
AUSTRALIAN SUPER, REST SUPER, HOSTPLUS	EXCLUDE	Super fund contributions -- out of scope
SUNSUPER, CBUS, HESTA, UNISUPER	EXCLUDE	Super fund contributions -- out of scope
SMSF, SELF MANAGED SUPER	EXCLUDE	SMSF contributions -- out of scope

3.12 Payroll (exclude entirely)

Pattern	Treatment	Notes
SALARY, WAGES, PAYROLL, PAY RUN	EXCLUDE	Employment relationship -- not a supply, out of scope
SUPER GUARANTEE, SGC, SG PAYMENT	EXCLUDE	Superannuation contribution -- out of scope
WORKCOVER, WORKSAFE PREMIUM, ICARE	Domestic 10%	Exception: workers comp premium IS taxable at 10%, GST credit claimable
PAYG WITHHOLDING, TAX WITHHELD	EXCLUDE	PAYG withholding remitted to ATO -- tax payment
LEAVE LOADING, ANNUAL LEAVE, LONG SERVICE	EXCLUDE	Employment entitlement -- out of scope
DIRECTOR FEE (outgoing)	EXCLUDE	Director fees -- generally out of scope for GST

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Section 4 -- Worked examples

These are six fully worked classifications drawn from a hypothetical CBA NetBank bank statement of an Australian self-employed IT consultant based in Sydney. They illustrate the trickiest cases. Pattern-match against these when you encounter similar lines in any real statement.

Example 1 -- Non-resident SaaS, reverse charge not applicable (fully creditable)

Input line: 05.04.2026 ; GOOGLE ASIA PACIFIC PTE LTD ; DEBIT ; Google Workspace Business ; AUD 21.60

Reasoning: Google Asia Pacific Pte Ltd is a Singapore entity (non-resident). The client is a fully taxable IT consultant (no input taxed supplies). Under Division 84, reverse charge applies ONLY when the acquisition is NOT fully creditable. Since this client would be entitled to a full input tax credit anyway, reverse charge does NOT apply. The supply has no GST component. Treat as a purchase with no GST in the price.

Output:

Date	Counterparty	Gross	Net	GST	Rate	BAS Label	Default?	Question?	Excluded?
05.04.2026	GOOGLE ASIA PACIFIC	-21.60	-21.60	0	N/A	G14	N	--	--

Example 2 -- Local utility, standard 10%

Input line: 10.04.2026 ; TELSTRA CORP LTD ; DEBIT ; Monthly plan Apr 2026 ; AUD 99.00

Reasoning: Telstra is an Australian GST-registered entity (Section 3.3). Telecommunications are taxable at 10%. The $99.00 is GST-inclusive. GST = 99.00 / 11 = $9.00. Net = $90.00. Full input tax credit claimable for business use. If mixed personal/business use, apportion -- but default for a business-only phone line is 100% credit.

Output:

Date	Counterparty	Gross	Net	GST	Rate	BAS Label	Default?	Question?	Excluded?
10.04.2026	TELSTRA CORP LTD	-99.00	-90.00	-9.00	10%	G11	N	--	--

Example 3 -- Supermarket purchase (mixed GST-free and taxable)

Input line: 12.04.2026 ; WOOLWORTHS 1234 SYDNEY ; DEBIT ; Grocery purchase ; AUD 87.50

Reasoning: Woolworths sells a mix of basic food (GST-free under Division 38-A) and taxable items (prepared food, confectionery, soft drinks, household goods). Without a detailed receipt, the split is unknown. Conservative default: treat entire amount as having no GST credit (safest approach -- underclaims rather than overclaims). Flag as Tier 2 -- ask client for receipt to split GST-free and taxable items. If receipt available, split accordingly.

Output:

Date	Counterparty	Gross	Net	GST	Rate	BAS Label	Default?	Question?	Excluded?
12.04.2026	WOOLWORTHS 1234	-87.50	-87.50	0	--	G14	Y	Q1	"Supermarket: provide receipt to split GST-free food vs taxable items"

Example 4 -- Bank fee (input taxed financial supply)

Input line: 15.04.2026 ; CBA ACCOUNT FEE ; DEBIT ; Monthly account keeping fee ; AUD 10.00

Reasoning: CBA bank fees are a financial supply under Division 40. Financial supplies are input taxed -- no GST is charged, and no input tax credit is available. Exclude from BAS input claims entirely. Note: some bank "account-keeping fees" may technically include a taxable component if the bank issues a tax invoice showing GST -- but the default for bank charges is input taxed / excluded unless the tax invoice explicitly shows GST.

Output:

Date	Counterparty	Gross	Net	GST	Rate	BAS Label	Default?	Question?	Excluded?
15.04.2026	CBA ACCOUNT FEE	-10.00	--	--	--	--	N	--	"Input taxed financial supply"

Example 5 -- Export service sale (GST-free)

Input line: 20.04.2026 ; ACME CORP NZ ; CREDIT ; Invoice AU-2026-042 IT consulting April ; AUD 8,500.00

Reasoning: Incoming payment from a New Zealand company for IT consulting services. Services provided to a non-resident for consumption outside Australia are GST-free under Division 38-E (s 38-190). No GST charged. Input tax credits on costs related to making this supply are fully claimable. Confirm: (a) recipient is outside Australia; (b) service is consumed outside Australia; (c) invoice shows no GST with a note "GST-free export -- s 38-190". On Simpler BAS, include in G1 only. On Full BAS, include in G1 and G2.

Output:

Date	Counterparty	Gross	Net	GST	Rate	BAS Label	Default?	Question?	Excluded?
20.04.2026	ACME CORP NZ	+8,500.00	+8,500.00	0	0%	G1, G2	Y	Q2 (HIGH)	"Verify NZ recipient and offshore consumption"

Example 6 -- Stripe transaction fee (financial supply)

Input line: 25.04.2026 ; STRIPE PAYMENTS AU ; DEBIT ; Transaction fees April ; AUD 145.20

Reasoning: Stripe payment processing fees are a financial supply (payment facilitation). Financial supplies are input taxed under Division 40. No GST credit claimable on transaction fees. Exclude. Note: Stripe's monthly platform subscription fee (if billed separately by an Australian entity with a tax invoice showing GST) IS taxable at 10% and credit IS claimable -- but the transaction processing fees themselves are a financial supply.

Output:

Date	Counterparty	Gross	Net	GST	Rate	BAS Label	Default?	Question?	Excluded?
25.04.2026	STRIPE PAYMENTS AU	-145.20	--	--	--	--	N	--	"Financial supply, input taxed"

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Section 5 -- Tier 1 classification rules

Each rule states the legal source and the BAS label mapping. Apply silently if the data is unambiguous.

5.1 Taxable supplies (10%)

Legislation: GST Act, s 9-5 (meaning of taxable supply), s 9-70 (rate).

Default rate for any supply connected with Australia by a GST-registered entity in the course of an enterprise, unless the supply is GST-free (Division 38) or input taxed (Division 40). Australia has a single 10% rate -- no reduced rates, no multiple rate tiers.

A supply is taxable if ALL conditions are met (s 9-5):

1. Made for consideration;
2. In the course or furtherance of an enterprise;
3. Connected with the indirect tax zone (Australia);
4. Supplier is registered or required to be registered; AND
5. NOT GST-free and NOT input taxed.

Sales: G1 (and G6 derived). Purchases: G10 (capital) or G11 (non-capital). GST on sales: 1A. GST credits on purchases: 1B.

Common taxable supplies: professional services (legal, accounting, consulting), commercial rent, construction, telecommunications, general insurance premiums, software licences, motor vehicle sales, restaurant/cafe meals, domestic transport, office supplies, equipment purchases.

5.2 GST-free supplies (0%, credits retained)

Legislation: GST Act, Division 38.

GST-free supplies attract 0% GST but the supplier retains full input tax credit entitlements on related costs. This mirrors the EU concept of zero-rated supplies.

Sales: G1 and G2 (exports) or G3 (other GST-free). On Simpler BAS, include in G1 only.

Critical categories:

Category	Subdivision	Key items
Basic food	38-A	Bread, milk, meat, fruit, vegetables, flour, rice, eggs, butter, plain water, tea, coffee (unbrewed). EXCLUDES prepared/restaurant food, confectionery, soft drinks, snack foods, alcohol, ice cream.
Health services	38-B	GP, specialist, hospital, dental, physiotherapy, chiropractic, ambulance. Must be Medicare-eligible or registered health practitioner. EXCLUDES cosmetic/elective surgery, veterinary.
Education	38-C	School fees (primary/secondary), university tuition, TAFE/RTO vocational training. EXCLUDES commercial training, private tutoring.
Childcare	38-D	Approved long day care, family day care, before/after school care.
Exports of goods	38-E	Goods physically exported within 60 days of supply.
Exports of services	38-E	Services to non-resident consumed outside Australia.
Religious services	38-F	By religious institution as part of religious practice.
Water and sewerage	38-G	Supply of water by government/utility (basic supply).
Going concern	38-J	Sale of business as going concern (both registered, written agreement) -- but R-AU-4 fires.

GST-free food rules (Subdivision 38-A) -- the detail that matters:

Food item	Treatment	Reasoning
Fresh fruit and vegetables	GST-free	Basic food
Fresh meat, poultry, fish	GST-free	Basic food
Bread, rolls	GST-free	Basic food
Milk, cream, cheese	GST-free	Basic food
Rice, pasta, flour	GST-free	Basic food
Eggs	GST-free	Basic food
Cooking oil, margarine, butter	GST-free	Basic food
Baby food, infant formula	GST-free	Basic food
Bottled water (plain)	GST-free	Basic food
Tea, coffee (unbrewed)	GST-free	Basic food
Plain biscuits (not chocolate)	GST-free	Basic food
Raw, unprocessed nuts	GST-free	Basic food
Confectionery (chocolate, lollies)	Taxable 10%	Schedule 1 exclusion
Soft drinks, energy drinks	Taxable 10%	Schedule 1 exclusion
Ice cream	Taxable 10%	Schedule 1 exclusion
Snack foods (chips, pretzels)	Taxable 10%	Schedule 1 exclusion
Prepared meals (takeaway, restaurant)	Taxable 10%	Food supplied ready for consumption
Hot food (pies, sausage rolls heated)	Taxable 10%	Heated for consumption
Alcohol	Taxable 10% + excise/WET	Never GST-free
Chocolate-coated biscuits	Taxable 10%	Confectionery
Muesli bars	Taxable 10%	Snack food
Honey-roasted/flavoured nuts	Taxable 10%	Snack food

5.3 Input taxed supplies (no GST, no credits)

Legislation: GST Act, Division 40.

Input taxed supplies have NO GST charged and the supplier gets NO input tax credits on related costs. This mirrors the EU concept of exempt-without-credit supplies.

Sales: G4 (input taxed sales). Purchases related to input taxed supplies: G13 (no credit).

Critical distinction: GST-free and input taxed are NOT the same. GST-free suppliers retain input tax credit entitlements; input taxed suppliers do not. Confusing them produces opposite outcomes.

Category	Section	Key items
Financial supplies	40-5	Interest, loan fees, currency exchange margins, credit card fees (issuer), share dealings, guarantee fees, life insurance, super fund management
Residential rent	40-35	Rental of existing residential premises. Commercial rent is taxable.
Sale of existing residential premises	40-65	Previously sold as residential, not new/substantially renovated
Life insurance	40-5	General insurance is taxable

Residential vs commercial -- the boundary:

Supply	Treatment
Residential rent (existing premises)	Input taxed
Sale of existing residential premises	Input taxed
Sale of NEW residential premises	Taxable 10% (first sale after construction/substantial renovation)
Commercial rent (office, retail, warehouse)	Taxable 10%
Short-stay accommodation (hotel, Airbnb <3 months)	Taxable 10% (commercial, not residential) [T2 if ambiguous]

5.4 Out-of-scope transactions (not on BAS)

Transaction	Reason
Wages, salaries, superannuation	Not a supply -- employment relationship
Dividends	Not a supply -- return on equity
Loan principal repayments	Not a supply -- repayment of capital
GST/income tax payments to ATO	Tax payment, not a supply
Private transactions by individuals	Not in course of enterprise
Owner drawings/transfers	Internal, not a supply
Gifts/donations (no consideration)	No consideration = not a supply

5.5 Reverse charge (Division 84)

Key Australian distinction from EU: In Australia, reverse charge on offshore supplies to registered recipients applies ONLY when the acquisition is NOT fully creditable. If the recipient would claim 100% input tax credit anyway, no reverse charge -- no revenue leakage.

When reverse charge applies:

• Output GST (self-assessed): include in 1A
• Input tax credit (if any): include in 1B
• NOT reported in G1 (total sales)
• Both sides appear on BAS

"Netflix tax" (Division 83-5, since 1 July 2017): Non-resident digital suppliers must register for GST if Australian turnover exceeds $75,000 and charge 10% on B2C supplies. For B2B where recipient provides ABN, supplier does NOT charge GST.

5.6 Input tax credit entitlement (Division 11)

A registered entity is entitled to an input tax credit if ALL conditions are met (s 11-5):

1. Acquisition is for a creditable purpose (related to taxable or GST-free supplies);
2. Supply was a taxable supply (GST in the price);
3. Entity provides consideration;
4. Entity is registered for GST; AND
5. Entity holds a valid tax invoice (or can obtain one within 4 years).

Blocked credits: No credit for acquisitions relating to input taxed supplies (s 11-15), private/domestic use (s 11-15), entertainment where FBT exempt (s 69-5), non-deductible fines/penalties (s 69-5).

Car limit: Input tax credit for a car is capped at car limit / 11. For 2024-25: $69,674 / 11 = ~$6,334 maximum credit. No outright block on cars (unlike Malta).

5.7 Tax invoices (Division 29)

Requirement	Supplies < $1,000	Supplies >= $1,000
Marked "Tax Invoice"	Yes	Yes
Supplier identity (name, ABN)	Yes	Yes
Date of issue	Yes	Yes
Brief description	Yes	Yes
GST amount (or "price includes GST")	Yes	Yes
Recipient identity (name, ABN)	No	Yes

No ABN withholding: If supplier does not quote ABN, payer must withhold 47% (top marginal + Medicare levy). Reported at BAS label W3. Exceptions for supplies < $75 (excl GST).

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Section 6 -- Tier 2 catalogue

For each ambiguity type: pattern, why the bank statement is insufficient, conservative default, question for the client.

6.1 Vehicle costs (fuel -- business or private?)

Pattern: BP, Shell, Caltex, Ampol, 7-Eleven fuel, Viva Energy. Why insufficient: business-use proportion unknown. Unlike Malta, Australia does NOT hard-block car GST credits -- but private-use portion must be excluded. Default: 0% credit. Question: "Is this fuel for a business vehicle? What percentage is business use vs private? Do you keep a logbook?"

6.2 Home office (utilities -- 70c/hr or actual?)

Pattern: Origin Energy, AGL, Telstra on a residential address; home internet. Why insufficient: if the client works from home, a portion of home expenses may be claimable. The ATO allows either the fixed-rate method (67 cents per hour from 1 July 2022) or the actual-cost method with apportionment. For GST, the actual-cost method requires splitting the taxable portion. Default: 0% credit (cannot determine business proportion). Question: "Do you work from home? How many hours per week? Is this a dedicated business line/service or shared personal?"

6.3 Food purchases (Woolworths -- basic food GST-free or prepared?)

Pattern: Woolworths, Coles, IGA, Aldi, any supermarket. Why insufficient: a single supermarket receipt may contain GST-free basic food and taxable prepared food, confectionery, soft drinks, and non-food items. The receipt total alone cannot determine the split. Default: no credit claimed (treat as no GST in price, G14). Question: "Could you provide the receipt? I need to split GST-free food items from taxable items to claim the correct credit."

6.4 Cash withdrawals

Pattern: ATM, cash withdrawal, CBA cash, Westpac cash. Why insufficient: unknown what cash was spent on. Default: exclude as owner drawing. Question: "What was the cash used for? If business expenses, do you have receipts?"

6.5 Insurance (some taxable, some input taxed -- which policy?)

Pattern: insurance premium, policy payment, Suncorp, QBE, AMP. Why insufficient: general insurance (business, motor, property) is taxable at 10% with GST credit. Life insurance and private health insurance are input taxed (no credit). The bank statement description rarely identifies the policy type. Default: input taxed, no credit (conservative). Question: "Is this general insurance (business/property/vehicle), life insurance, or health insurance? General insurance has GST; life and health do not."

6.6 Mixed personal/business subscriptions

Pattern: Netflix, Spotify, Apple, Amazon Prime, gym membership. Why insufficient: if subscription is partly personal and partly business, only the business portion is creditable. Most streaming/entertainment subscriptions are purely personal. Default: exclude as private. Question: "Is this a business expense or personal? If mixed, what percentage is business use?"

6.7 Airbnb income (short-stay accommodation -- residential or commercial?)

Pattern: Airbnb payouts, Stayz payouts, short-term rental income. Why insufficient: short-stay accommodation (typically under 3 months) is treated as commercial accommodation, taxable at 10%. Long-term residential rental (over 3 months) is input taxed. The bank statement shows only an Airbnb payout amount. Also: if total Airbnb turnover is below $75,000, the host may not be required to register for GST. Default: [T2] flag for reviewer. Question: "Is this short-term rental (under 3 months per guest)? What is your total annual Airbnb income? Are you GST-registered for this activity?"

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Section 7 -- Excel working paper template (Australia-specific)

Sheet "Transactions"

Columns:

• A: Date
• B: Counterparty (as per bank statement)
• C: Type (DEBIT/CREDIT)
• D: Description
• E: Gross amount (AUD, from bank statement -- blue font, hardcoded)
• F: Net amount (formula: if taxable, = E / 1.1; if GST-free or excluded, = E)
• G: GST amount (formula: if taxable, = E / 11; if GST-free or excluded, = 0)
• H: BAS label code (G1, G2, G3, G4, G10, G11, G13, G14, G15, or blank for excluded)
• I: Default applied? (Y/N)
• J: Question for client (text, or blank)
• K: Excluded? (text reason, or blank)
• L: Notes

Sheet "BAS Summary" (Full BAS)

One row per BAS label. Column A is the label, column B is the description, column C is the value computed via formula.

Sales:
| G1  | Total sales                    | =SUMIFS(Transactions!F:F, Transactions!C:C, "CREDIT") |
| G2  | Export sales                   | =SUMIFS(Transactions!F:F, Transactions!H:H, "G2") |
| G3  | Other GST-free sales           | =SUMIFS(Transactions!F:F, Transactions!H:H, "G3") |
| G4  | Input taxed sales              | =SUMIFS(Transactions!F:F, Transactions!H:H, "G4") |
| G5  | GST-free + input taxed (derived)| =G2+G3+G4 |
| G6  | Taxable sales (derived)        | =G1-G5 |

Purchases:
| G10 | Capital purchases              | =SUMIFS(Transactions!E:E, Transactions!H:H, "G10") |
| G11 | Non-capital purchases          | =SUMIFS(Transactions!E:E, Transactions!H:H, "G11") |
| G12 | Total purchases (derived)      | =G10+G11 |
| G13 | Purchases for input taxed      | =SUMIFS(Transactions!E:E, Transactions!H:H, "G13") |
| G14 | Purchases with no GST          | =SUMIFS(Transactions!E:E, Transactions!H:H, "G14") |
| G15 | Private use purchases          | =SUMIFS(Transactions!E:E, Transactions!H:H, "G15") |
| G16 | Non-creditable (derived)       | =G13+G14+G15 |
| G17 | Creditable purchases (derived) | =G12-G16 |

Tax:
| 1A  | GST on sales                   | =G6/11 |
| 1B  | GST on purchases               | =G17/11 |

Net:
| GST payable / (refundable)      | =1A-1B |

Sheet "Simpler BAS"

For Simpler BAS clients (turnover < $10M), only three fields:

| G1  | Total sales    | =SUMIFS(Transactions!F:F, Transactions!C:C, "CREDIT") |
| 1A  | GST on sales   | =SUM of GST from taxable sales transactions |
| 1B  | GST on purchases | =SUM of GST from creditable purchase transactions |
| Net | GST payable / (refundable) | =1A-1B |

Color and formatting conventions

Blue font for hardcoded values from the bank statement (column E of Transactions). Black for formulas. Green for cross-sheet references. Yellow background for any row where Default? = "Y".

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Section 8 -- Australian bank statement reading guide

CSV format conventions. CBA NetBank exports use comma delimiters with DD/MM/YYYY dates. Columns typically: Date, Amount, Description, Balance. Westpac exports similar. ANZ uses Date, Transaction Details, Debit, Credit, Balance. NAB similar. Revolut and Wise use ISO dates. Always confirm column mapping before processing.

CBA NetBank specific. Description field often contains: merchant name, card number suffix, location. Direct debits show "DIRECT DEBIT" prefix. Transfers show "TRANSFER TO" or "TRANSFER FROM". Pay Anyone shows recipient name. BPAY shows biller name and reference.

Internal transfers and exclusions. Own-account transfers between the client's CBA, Westpac, etc. accounts. Labelled "TRANSFER TO [account name]", "INTERNAL TRANSFER", "OWN ACCOUNT". Always exclude.

Owner drawings. A sole trader cannot pay themselves wages. Any transfer to their personal account is a drawing. Exclude from BAS. An individual transferring from business to personal: exclude.

Refunds and reversals. Identify by "REFUND", "REVERSAL", "CHARGEBACK", "CREDIT ADJUSTMENT". Book as a negative in the same BAS label as the original transaction. Correction is in the period the refund is booked.

Foreign currency transactions. Convert to AUD at the transaction date rate. Use the RBA indicative exchange rate or the rate shown on the bank statement. Note the rate used in the Transactions sheet column L.

BSB and account numbers. BSB (6 digits, XX-XXXX format) identifies the bank and branch. Not directly relevant to GST classification but helps identify counterparty bank.

ABN on statements. Some business bank statements show the client's ABN. Verify it matches the ABN on the GST registration.

Cryptic descriptions. Card purchases with merchant terminal codes; BPAY payments with only biller codes. If the counterparty cannot be identified from the description, ask the client. Do not classify unidentified transactions.

PAYG and FBT lines. BAS payments to ATO may include PAYG withholding (W2), PAYG instalments (T7), and FBT instalments (F1). These are tax payments, not supplies. Exclude from GST classification but note for BAS completion (labels W1-W5, T1-T9, F1-F3).

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Section 9 -- Onboarding fallback (only when inference fails)

Infer the client profile from the data first. Only ask questions the data could not answer.

9.1 Entity type and trading name

Inference rule: sole trader names match account holder; company names end in "Pty Ltd", "Ltd". Fallback question: "Are you a sole trader, partnership, company (Pty Ltd), or trust?"

9.2 GST registration status

Inference rule: if asking for a BAS, they are registered. If turnover clearly below $75,000, may be voluntary. Fallback question: "Are you registered for GST? If so, since what date?"

9.3 ABN

Inference rule: may appear on bank statement header or invoices. Search descriptions. Fallback question: "What is your ABN? (11 digits)"

9.4 Reporting period and method

Inference rule: statement date range indicates quarter. Fallback question: "Which BAS period? Q1 (Jul-Sep), Q2 (Oct-Dec), Q3 (Jan-Mar), or Q4 (Apr-Jun)? Monthly or quarterly?"

9.5 Simpler BAS or Full BAS

Inference rule: if turnover < $10M (likely for sole traders), Simpler BAS is default. Fallback question: "Are you on Simpler BAS (G1, 1A, 1B only) or do you report full BAS labels?"

9.6 Accounting basis

Inference rule: not inferable from bank statement alone. Fallback question: "Are you on cash basis or accrual basis for GST?"

9.7 Industry and sector

Inference rule: counterparty mix, sales descriptions. IT, consulting, trades, retail, hospitality are recognisable from transaction patterns. Fallback question: "In one sentence, what does the business do?"

9.8 Input taxed supplies

Inference rule: presence of residential rental income, interest income from lending, financial service revenue. Fallback question: "Do you earn any income from residential property, financial services, or share trading?" If yes and non-de-minimis: R-AU-1 or R-AU-5 may fire.

9.9 Employees

Inference rule: PAYG withholding payments, super guarantee payments, WorkCover. Fallback question: "Do you have employees? If so, how many?"

9.10 Exports

Inference rule: foreign currency credits, overseas counterparty names. Fallback question: "Do you sell goods or services to customers outside Australia?"

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Section 10 -- Reference material

Filing deadlines (quarterly)

Quarter	Period	Due date
Q1	1 July -- 30 September	28 October
Q2	1 October -- 31 December	28 February
Q3	1 January -- 31 March	28 April
Q4	1 April -- 30 June	28 July

Monthly: 21st of the following month. Annual: 28 February following financial year (FY ends 30 June). If due date falls on weekend/public holiday, next business day.

Penalties

Failure to lodge (FTL): 1 penalty unit per 28-day period for small entities (turnover < $1M), up to 5 periods. Penalty unit: $330 (2024-25, indexed annually).

General Interest Charge (GIC): 90-day Bank Accepted Bill rate + 7% per annum. Calculated daily, compounded. Tax deductible.

Shortfall penalties: Reasonable care not taken: 25%. Recklessness: 50%. Intentional disregard: 75%. Reduced 20% for voluntary disclosure before audit.

Registration thresholds

Entity type	Threshold	Legislation
General business	$75,000/year	GST Act, s 23-5
Non-profit	$150,000/year	GST Act, s 23-5
Taxi/rideshare	$1 (must register)	GST Act, s 144-5
Non-resident digital supplier (B2C)	$75,000 Australian turnover	Division 83-5

GST turnover includes taxable + GST-free supplies. Excludes input taxed, not connected with Australia, capital asset sales (unless regularly dealing).

Cash vs accrual basis

Feature	Cash	Accrual
GST on sales reported	When payment received	When invoice issued
Input credits claimed	When payment made	When invoice received
Who can use	Turnover < $2M (or $10M SBE)	Anyone

Key thresholds summary

Threshold	Value	Source
GST registration	$75,000	s 23-5
Simpler BAS eligibility	Turnover < $10M	TAA 1953
Cash basis eligibility	Turnover < $2M (or $10M SBE)	s 29-40
Car limit (2024-25)	$69,674	s 69-10
LCT threshold (2024-25, general)	$76,950	LCT Act
LCT threshold (2024-25, fuel-efficient)	$91,387	LCT Act
No ABN withholding exemption	Supplies < $75 excl GST	TAA Schedule 1
Monthly reporting	Turnover > $20M	TAA Schedule 1, s 31-5
Tax invoice -- simplified	Supplies < $1,000	s 29-70

Comparison with EU VAT (for practitioners familiar with EU systems)

Feature	Australian GST	EU VAT
Number of rates	1 (10%)	2-4 per member state
Reverse charge trigger (B2B cross-border)	ONLY if not fully creditable	ALWAYS (Art. 196)
Intra-community regime	N/A	Zero-rated supply + acquisition
Entertainment credit	Follows FBT (credit if FBT paid)	Typically blocked outright
Motor vehicle credit	Allowed, capped at car limit	Often blocked (e.g. Malta 10th Schedule)
Financial supply credits	RITC at 75%/55% for certain services	No equivalent

Validation status

This skill is v2.0, rewritten in April 2026 to align with the Malta v2.0 structure. It supersedes v1.1 (April 2026, standalone monolithic skill). The Australian-specific content (BAS label mappings, rates, thresholds, GST-free food rules, input taxed categories) has been verified against the GST Act 1999, ATO guidance, and GST Regulations 2019.

Sources

Primary legislation:

1. A New Tax System (Goods and Services Tax) Act 1999 -- https://www.legislation.gov.au
2. Taxation Administration Act 1953, Schedule 1
3. GST Regulations 2019
4. A New Tax System (Luxury Car Tax) Act 1999
5. A New Tax System (Wine Equalisation Tax) Act 1999

ATO guidance: 6. ATO BAS instructions -- https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/lodging-your-bas 7. ATO GST registration -- https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst 8. ATO Simpler BAS -- https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/lodging-your-bas/simpler-bas 9. ATO food and GST -- https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/rules-for-specific-transactions/gst-and-food

Known gaps

1. The supplier pattern library in Section 3 covers the most common Australian counterparties but does not cover every local SME or regional brand. Add patterns as they emerge.
2. The worked examples are drawn from a hypothetical IT consultant in Sydney. They do not cover hospitality, retail, construction, or agriculture specifically.
3. The GST-free food table covers the most common items but Schedule 1 of the GST Act is detailed -- edge cases (e.g. specific bakery items, health food products) should be flagged [T2].
4. Car limit and LCT thresholds are 2024-25 values. Verify annually as they are indexed.
5. The reverse charge section is simplified for the common case (fully creditable recipient where reverse charge does NOT apply). Partially creditable recipients require more detailed treatment.
6. Wine Equalisation Tax and Luxury Car Tax are noted but not fully worked -- these are specialist areas.
7. Red flag thresholds (AUD $5,000 single transaction, $500 tax-delta, $10,000 absolute position) are conservative starting values for a typical Australian self-employed client -- not empirically calibrated.

Change log

• v2.0 (April 2026): Full rewrite to align with Malta v2.0 structure. Ten sections: quick reference (1), inputs and refusals (2), supplier pattern library with 12 sub-tables (3), six worked examples from CBA NetBank format (4), Tier 1 rules compressed (5), Tier 2 catalogue with 7 items (6), Excel template (7), bank statement reading guide (8), onboarding fallback with inference rules (9), reference material (10). Five Australia-specific refusals (R-AU-1 through R-AU-5).
• v1.1 (April 2026): Monolithic skill with classification rules, BAS labels, reverse charge, thresholds, edge cases, and test suite. Comprehensive but not aligned with v2.0 architecture.

Self-check (v2.0)

1. Quick reference at top with BAS label table and conservative defaults: yes (Section 1).
2. Supplier library as literal lookup tables: yes (Section 3, 12 sub-tables).
3. Worked examples from bank statement format: yes (Section 4, 6 examples from CBA NetBank).
4. Tier 1 rules compressed: yes (Section 5, 7 rules).
5. Tier 2 catalogue compressed with questions: yes (Section 6, 7 items).
6. Excel template specification: yes (Section 7).
7. Onboarding as fallback only, inference rules first: yes (Section 9, 10 items).
8. All 5 Australia-specific refusals present: yes (Section 2, R-AU-1 through R-AU-5).
9. Reference material at bottom: yes (Section 10).
10. GST-free food detail table explicit: yes (Section 5.2, 22-item food table).
11. Input taxed vs GST-free distinction explicit: yes (Section 5.2 and 5.3).
12. Reverse charge Australian exception (fully creditable = no reverse charge) explicit: yes (Section 5.5 + Example 1).
13. Bank fees as financial supply (input taxed, exclude) explicit: yes (Section 3.1 + Example 4).
14. Payment processor fees as financial supply explicit: yes (Section 3.8 + Example 6).
15. Supermarket split (GST-free food vs taxable items) explicit: yes (Section 3.6 + Example 3).

End of Australia GST Return Preparation Skill v2.0

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Disclaimer

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Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).