Taxation in Direct Selling


GST returns - how often do they need to be filed?

	Every month - if your annual turnover is over $24 million, or if you usually get GST refunds or find it easier to file monthly. Every two months - if your turnover is over $500,000 but under $24 million. Also if your turnover is less than $500,000, but you don't want to leave your GST for six months, particularly when refunds may be due. Every six months - if your turnover is under $500,000 and you don't mind dealing with six months' worth of GST at once.
For simplicity the DSA recommends that most Direct Selling Companies return GST monthly or 2-monthly. If you are importing extensively then a monthly return is the fastest means to get back the GST you pay at the Border against sales.
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