Women were employed for the first time at the ATO in 1917 as a result of the increased number of taxes due to the war and the loss of men to the war front.
Prices to include GST
The amount of GST (10%) must be included in any advertised or displayed price of goods and services that are sold and that are subject to GST. If a business fails to include GST in any price it charges, that GST amount will need to come from its own resources.
GST is collected and refunded/credited at each stage of the production process. In the end, it is the final consumer of the item who pays the full amount of the GST. The following examples show the different ways that GST is treated, depending on the nature of the transaction.