From the ATO: When reporting GST:
- make sure the timing is correct, and report for the correct tax period
- check the figures to avoid accidental miscalculations and simple transcription errors
- ensure your clients can substantiate their claims for GST credits
- check there is a creditable purpose, so your clients do not claim GST for goods purchased for personal use
- make sure your clients charge GST when they need to, including your businesses clients that may not realise they will pass the $75,000 GST threshold.