Australian GST - GNR

How do I enter a purchase when I purchase an item from a supplier that is not registered for GST?

The normal code is GNR - GST Not Registered.

I don’t see that code, and from a little experimentation, I have not found that the supplied codes are relevant.

In Manager, the tax code is called GST Free which I think is more intuitive than GNR


that does not work. The item I purchased is not GST Free. Tax is payable, but because the seller is not registered for GST the seller can not collect the tax. Therefore the items should be reported in item G14 of the GST worksheet. Using GST Free is really for items such as un-processed foods etc that to not incur GST.

Use GST Free code when making purchases from suppliers not registered for GST. The amount will be reported in G14 as you would expect.

GST Free tax code can be used on purchases where GST does not apply (e.g. un-processed foods) or when purchasing from supplier not registered for GST. In both cases, you don’t pay any GST on the purchase and the purchase amount will be reported under G14. There is no reason to have two different tax codes if they behave exactly the same (even from ATO point of view).

1 Like