About this Guide

This guide covers a number of infrequent and/or complex GST issues which will only apply to a limited number of registered persons, or will only occur under certain conditions.

When to use this guide

If you’re reading this guide, you’ll be familiar with:

• accounting bases
• filing frequencies
• completing and filing GST returns
• making adjustments
• dealing with straightforward exemptions
• winding up your business

This page is also available in: 简体中文