Common scenarios - Do I charge GST

Key requirements

The scenario hub links expense recovery, employee benefits, discounts, gifts, deposits, vouchers, compensation and business transfers. It also separates overseas-customer local deliveries, asset disposal, hire purchase, grants, sponsorship and property transactions by non-legal entities. Start with the relevant transaction rather than assuming every receipt is consideration or every free transfer is outside GST. Related-party, private-use and debt-recovery transactions can have special rules. Use the detailed guide for valuation, timing and documentation, and keep the output-tax question separate from whether an associated purchase qualifies for input tax.