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Tax codes determine the tax status of each transaction.
They allow the SAP system to automatically calculate GST on transactions. Ultimately, they allow your agency to claim a refund from the ATO.
See a list of whole-of-government GST tax codes (XLS, 32KB).
Our end-to-end services begin with the initial steps for agencies, ABN and GST registration. We review customers’ monthly transactions, and submit business activity statements and adjustments to previous returns. We coordinate changes for agencies, including machinery of government changes.
When you pay for goods or services, the supplier generally needs to quote an ABN. They can do this on an invoice or some other document that relates to the goods and services.
If a supplier does not provide its ABN, you may need to withhold an amount from your payment. This is referred to as 'no ABN withholding'. The withholding rate is currently 49%.
Certain suppliers are not required to quote an ABN. These suppliers can use a Statement by a supplier form to justify the payer not withholding from their payment. To get this form and further information, search for 'Statement by a supplier' on the ATO website.
The Australian Business Number (ABN) is an 11 digit identification which enables Australian businesses to deal with the ATO. Government agencies require an ABN to register for GST.
You can claim a credit for any GST included in the price of any goods and services you buy for your business. This is called a GST credit (or an input tax credit—a credit for the tax included in the price of your business inputs).
Read about when you can and cannot claim a GST credit.
If you make a taxable sale, your GST-registered customers need a tax invoice from you to claim their GST credits for purchases of more than $82.50 (including GST).
Your agency also needs tax invoices to claim input tax credits from the ATO.