Common scenarios - Do I charge GST

Recovering Expenses

Learn about the charging of GST when you recover expenses from another party.

Employee Benefits

Learn about the charging and claiming of GST when you provide goods and services for free to your employees.

GST on Discounts and Rebates

Learn about the charging of GST when you provide discounts and rebates to your customers.

Gifts and Samples

Learn about the charging of GST when you provide gifts and samples for free to your customer or staff.

Bad Debt Relief

Learn when you may claim bad debt relief and what you should do when you recover a bad debt after you have claimed bad debt relief.

Expenses Incurred by Employee on Behalf of the Company

Learn about the claiming of GST when your employee incurred expenses on behalf of the company.

Purchase and Sale of Motor Vehicles

Learn about the charging and claiming of GST when you purchase and sell a motor vehicle.

Provision of service to overseas customer

Learn when you may zero-rate the services provided to your overseas customers.

Deposits and Downpayment

Learn about the charging of GST when you receive deposits or downpayments from your customers.

Sale and Disposal of Business Assets

Learn about the charging of GST when you sell, dispose or transfer your business assets.

Supplying to Overseas customers with Local Delivery Address

Learn when you may zero-rate the sale of goods to your overseas customers.

Returned Goods

Learn about the type of documents to issue when you replace or give a refund for returned goods.

Absorbing GST

Learn about the invoicing requirements when you choose to absorb the GST payable by your customer.

Vouchers

Learn about the charging of GST when you issue or sell a voucher to your customer.

Compensation

Learn about the charging of GST when you receive compensation.

Provision of subsidised services

Learn about the charging of GST when you provide subsidized services to your customers.

Secondment of Staff

Learn about the charging of GST on secondment of staff.

Transferring Businesses

Learn about the charging of GST when you transfer your business.

Receiving Grants

Learn about the charging of GST when you receive grants.

Receiving Donation and Sponsorship

Learn about the charging of GST when you receive donations and sponsorship.

Discounted Sale to Employees

Learn about the charging of GST when you sell goods at a lower price to your employees.

Payment from Employee to Retain Gifts Received from Others

Learn about the charging of GST when your employee pays you (i.e. the employer) a sum of money to retain the gift.

Trade-Ins

Learn about the charging of GST on your trade-in transactions.

Non-Business or Private Use of Business Assets

Learn about the charging of GST when your business assets are put to private or non-business use for free.

Sale of Property by a Partner

Learn about the charging of GST when you sell or lease non-residential property as a partner of a GST-registered partnership.

Interest Relating to Bank Deposit / Loan / Trade Debt

Learn how to report your interest from bank deposits, loans and trade debts.

Hire Purchase

Learn about the charging of GST when you enter into a hire purchase agreement.

Property Transactions by Non-Legal Entities

Learn about the charging of GST on property transactions by non-legal entities (e.g. partnerships, charities, societies and other unincorporated bodies).

Selling / Renting Assets to Recover Debts

Learn about the charging of GST when you sell or rent your business assets to recover debts.

Mortgagee Sale / Lease

Learn about the charging of GST when you sell or rent a mortgaged asset.