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Worksheets

GST

Total questions: 10

Worksheet time: 4mins

Name
Class
Date
1.

Select the GST free items

a)

Milk

b)

Soft drink

c)

Biscuits

d)

Tea

e)

Cheese

2.

Select items that attract GST

a)

Milk

b)

Soft drink

c)

Biscuits

d)

Tea

e)

Cheese

3.

GST (tax) credits is classified as;

a)

current asset

b)

current liability

c)

non-current asset

d)

non-current liability

4.

GST payables is classified as;

a)

current asset

b)

current liability

c)

non-current asset

d)

non-current liability

5.

To register for GST a business needs to earn $_____ in annual sales

a)

$25,000

b)

$50,000

c)

$75,000

d)

$100,000

6.

Calculate the GST: Purchased a car for $20,000 GST exclusive

a)

$200

b)

$220

c)

$2,000

d)

$2,200

7.

Calculate the GST: Paid Garden Bag service $330 GST inclusive

a)

$3

b)

$30

c)

$33

d)

$300

8.

Calculate the GST owed to the ATO: GST credits $150, GST payables $200

a)

$50

b)

$150

c)

$200

d)

$350

9.

Calculate the GST owed to the busness: GST credits $750, GST payables $400

a)

$350

b)

$400

c)

$750

d)

$1,150

10.

Another name for GST payables is:

a)

GST collected

b)

GST tax credits

c)

GST credits

d)

GST outlay