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GST

Total questions: 16

Worksheet time: 7mins

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 business: GST credits $750, GST payables $400

a)

$350

b)

$400

c)

$750

d)

$1,150

10.

Another name for GST collected is:

a)

GST payables

b)

GST tax credits

c)

GST credits

d)

GST outlay

11.
GST is known as;
a)
Goods and Services Tax
b)
Goods and Services Taxation
c)
Gold and Services Tax
d)
Gold and Sanctions Tax
12.
GST is added on in Australia at a rate of what percentage?
a)
5%
b)
7.5%
c)
10%
d)
12.5%
13.

You purchase a phone for $220 inclusive of GST. How much GST are you paying?

a)

22

b)

20

c)

21

d)

200

14.

You purchase a new laptop for $500 excluding GST. What is the price including GST?

a)

505

b)

525

c)

50

d)

550

15.

Business report GST to the ATO by using which statement

a)

Business Activity Statement

b)

Business Asset Statement

c)

Buying Activity Statement

d)

Building Asset Statement

16.

When was the GST introduced in Australia?

a)

1 June 2000

b)

1 July 2000

c)

1 September 2000

d)

1 July 1999