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Do you want to become a registered BAS Agent but you're not sure where to start? We've provided an outline of the qualifications and registrations required for this profession.
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Explore all the products and services which makes up your ABN membership.
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In this edition, we look at how GST applies to second-hand goods. In this area, special rules may apply to a business’s entitlement to claim a GST credit on its purchases as well as the remittance of GST to the Tax Office. These rules differ markedly from normal GST rules, and therefore are not widely understood. With many more bookkeepers completing BASs, a bank of knowledge in this little-understood, sometimes complex area is useful.
