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For more information on the Pre-registration GST rules, refer to the e-Tax guide "GST: Pre-registration Claims on Goods and Services for Businesses Registered for GST on or after 1 July 2015" (e-Tax Guide, 389KB).

Pre-registration GST is allowable only to the extent that the goods or services acquired are used or to be used for taxable supplies made after GST registration.

A relationship with the wrong individual however can lead to years of heartache, emotional/social damage, and even physical damage.

A damaging adult partner can damage us, damage our loved ones, and even damage the way we feel about love and romance in the future.

If some of the goods acquired within 6 months before your GST registration date have been sold, transferred or disposed of, you are required to apportion the GST incurred according to the actual units held at your registration date.

If the goods acquired by you more than 6 months before your GST registration date have been used to make supplies straddling your GST registration (i.e.

There are a variety of “bad choices” that may be encountered each week – most of which are easily to identify and avoid.

When you want to end the tenancy it is important that you follow the correct procedures.

If you don't do this you run the risk of causing an unnecessary delay in getting back possession of your property or having to start the process all over again.

Complete the Pre-registration GST: Checklist for Self-Review of Eligibility of Claim (1.13MB) to assess your eligibility to make a claim on GST incurred on business purchases made before your GST registration ("Pre-registration GST").

You do not need to submit the completed checklist to us but you must maintain it as part of your records.

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