GST - Goods and Services Tax, ATO - Australian Taxation Office, ABN - Australian Business Number, GST Collected - Ledger account used to record the receipt of GST, GST Credits Received - Ledger account used to record the payment of GST, GST Clearing - Ledger account used to post the amounts in GST Collected and GST Credits Received in order to determine the amount owed to/owed by the ATO, Tax Invoice - Source documentation which provides details of GST on sales and input tax credits on purchases, Taxable Supplies - Goods and services subject to GST, GST-free Supplies - Basic food items, water, education, sewerage, Input Taxed Supplies - Supplies in which GST cannot be charged or claimed such as financial products (bank interest, bank charges),

GST Vocabulary

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