GST – completing your activity statement - Australian Taxation Office

07 COMPLETING THE GST LABELS ON YOUR ACTIVITY STATEMENTFood retailers may be eligible to use a simplifiedaccounting method to estimate their sales and purchasesthat are GST-free. For more information on GST and food,refer to:n Simplified GST accounting methods for food retailers(NAT 3185)n GST food guide (NAT 3338)n GST and food – schedules 1 and 2n Simpler GST accounting for the food and groceryindustry, which explains how to use the EANnetbarcoding and numbering system to find out whichfood and groceries have GST included in the price.For more information about other GST-free sales, refer to:n GST and medical servicesn GST and other health servicesn Selling taxi licences and platesn GST and LCT on cars you buy – people with disabilitiesn Tax basics for non-profit organisations (NAT 7966)n GSTR 2002/5 Goods and services tax: sale ofgoing concerns.24