Checklist · Taxation
Taxable sale screen for GST
A screen for whether a sale is taxable under the Australian Taxation Office taxable-sales page: payment, the course of the business, and a connection with Australia.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the authority it cites, for Australia.
- Version
- 1
- Source
- Written for this library
When to use it
Use when classifying a supply for GST, including a sale of a business asset, a barter, or a sale that may be only partly taxable. It does not list GST-free or input-taxed categories.
Used for these tasks
- Classify supplies for goods-and-services or value-added tax
- Draft advice on whether a supply is a taxable supply and check the reasoning against the statute
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may test a supply against the three conditions and flag a non-monetary payment; the lawyer decides whether the sale is GST-free, input-taxed, or only partly taxable.
AI may
- Record registration status and answer the three conditions from the contract
- Separate a price into parts where the contract identifies them
- Note a sale of a business asset, including a trade-in, as one the page says is usually taxable
AI must not
- Must not decide that a sale is GST-free or input-taxed
- Must not calculate the GST to put on an invoice as the figure that will be charged
- Must not apply a cross-border ruling that was not opened
The lawyer checks
- The seller is registered or required to be registered, or the sale is outside this screen
- GST-free and input-taxed pages are read before a supply is called taxable
- A partly taxable sale is apportioned only where the parts are identifiable, using GSTR 2001/8 if that ruling is relied on
- Connection with Australia is answered separately for goods, for property, and for anything else
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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