re not, including individuals and other entities that may not even be carrying on an enterprise. Without this payment, the goods would go into final consumption in Australia without any GST. Any entity, that is businesses charities etc, carrying on an enterprise can register for GST through the Australian Taxation Office or the ATO. If you are an entity carrying on an enterprise in Australia and your annual turnover is $50 000 or more (or $100 000 or more for non-profit organisations) you must register for GST. You also must register if you supply taxi travel in carrying on your enterprise. Considering this, it must also be made mention that not every good and service carries the GST.These are called GST-free supplies and input taxed suppliesGST-free supplies include most food, exports, sewerage and water, eligible childcare, non-commercial activities of charitable institutions, and most education and health services. Behind me, there is a short list of examples of such items, which do not carry the GST.(Refer to poster and point out non-GST carrying goods)An example of such non-GST carrying goods is baby food in tins or jars, breakfast cereals, eggs, any uncooked meat (with the exception of meat platters) and raw nuts.Examples of items that do carry a GST include cakes, confectionary, take away or ready cooked meals/food and disposable nappies.Basically, any item that is unprepared or is classed as a necessity does not carry the GST. Any item that is ready prepared or is classed as a convenience or luxury will carry the GST.Another area that the GST affects is the distribution of government benefits. According to an article published in the courier mail on the seventeenth of June 2000 the tax cuts and improved family allowances should boost the income of a typical working family by up to $320.00 a month.Behind me is a chart using information taken from this article entitled The ABC of Benefits depicting the rise was expected in governm...
