---
title: "Taxable sale screen for GST"
url: "https://ailawframework.com/precedents/taxation/taxable-sale-screen"
type: "precedent"
site: "AI Law Framework"
id: "a26-taxable-sale-screen"
area_id: "A26"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A26-T1-R6", "A26-B15-5"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/taxation/taxable-sale-screen  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Taxation](https://ailawframework.com/precedents/taxation.md)
- Jurisdictions: Australia
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the authority it cites, for Australia.

## 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](https://ailawframework.com/practice/taxation.md#A26-T1-R6)
- [Draft advice on whether a supply is a taxable supply and check the reasoning against the statute](https://ailawframework.com/practice/taxation.md#A26-B15-5)

## 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

## Authorities

- [Australian Taxation Office, Taxable sales (last updated 14 September 2026): the three conditions, partly taxable sales, capital assets, and when goods, property and other things are connected with Australia](https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/when-to-charge-gst-and-when-not-to/taxable-sales)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/taxation/taxable-sale-screen and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*