Tax in Australia and New Zealand
- If you select "AU", the company will be set up with a tax system that applies to trading in Australia.
- If you select "NZ", the company will be set up with tax system that applies to trading in New Zealand.
Tax Agencies
The tax agency that taxes are paid to must be specified. MYOB Acumatica is set up with a single tax agency: the Australian Tax Office (ATO) for Australian companies, and the Inland Revenue Department (IRD) for New Zealand companies. Tax agencies appear in the MYOB Acumatica system as Vendors that have the Supplier is Tax Agency option selected.
Tax Codes
Tax codes specify the tax rate to be applied to each line in a transaction. Tax zones and tax groups specify sets of tax codes applicable to that zone or category. The tax code (or tax codes) that apply to a transaction line are determined by the intersection of the tax zone and tax code that applies to the line, i.e. only tax codes that are a member of the relevant tax zone and the relevant tax category will be applied to the line.
Tax Zones
Tax zones define taxes that are applied based on the geographical location of the transaction. Tax zones can be set up for as many locations as required, but for trading in Australia and New Zealand only two tax zones are need: a DOMESTIC zone for local dealing (which will be subject to GST) and OVERSEAS zone for international dealing (which will not incur GST). These zones are created by default when a new company is installed. In both countries, the DOMESTIC tax zone contains all GST-inclusive tax codes, while the OVERSEAS tax zone contains all GST-exempt tax codes.
Tax Categories
Tax categories define taxes that apply based on the kind of good or service being sold. In New Zealand, all goods and services are subject to GST, therefore a single DEFAULT category is all that is required; this category contains all of the basic tax codes, GST-inclusive and GST-exempt.
The NZ tax system also includes tax codes relating to GST adjustments. These codes are not included in the DEFAULT tax category; they are used internally for calculating GST adjustments.
In Australia, where some goods are GST-exempt, multiple tax categories are required to ensure that goods and services are taxed correctly and, for goods and services that are GST-exempt, to record the reason for the exemption. When setting up inventory, be sure to assign all items to the appropriate category:
Category | Description |
---|---|
DEFAULT | This is a default category for goods or services that do not fit into any other category. |
CAPPURCH | This category applies to capital purchases. All amounts relating to this category appear in box G10 on the BAS. |
GSTFREE | This category applies to GST-free sales that do not fit into any other category. All amounts relating to this category appear in box G3 on the BAS. |
INPUTCAP | This category applies to input taxed capital sales. All amounts relating to this category appear in box G13 on the BAS. |
INPUTNOCAP | This category applies to input taxed non-capital sales. All amounts relating to this category appear in box G13 on the BAS. |
INPUTSALES | This category applies to input taxed sales. All amounts relating to this category appear in box G4 on the BAS. |
NOGSTCAP | This category applies to capital purchases without GST in the prices. All amounts relating to this category appear in box G14 on the BAS. |
NOGSTNOCAP | This category applies to non-capital purchases without GST in the prices. All amounts relating to this category appear in box G14 on the BAS. |
PRIVCAP | This category applies to estimated capital purchases for private use or not income tax deductible. All amounts relating to this category appear in box G15 on the BAS. |
PRIVNOCAP | This category applies to estimated non-capital purchases for private use or not income tax deductible. All amounts relating to this category appear in box G15 on the BAS. |
GST Reporting
See the ATO website for more information on the kinds of goods and services that are and are not exempt from GST.
MYOB Acumatica includes the following GST reports:
- Business Activity Statement / GST Return (Australia only)
- GST Calculation Worksheet for BAS (Australia only)
- Goods and services tax return (GST101A) (New Zealand only)
- GST adjustments calculation sheet (IR372) (New Zealand only)
Report Lines and Report Groups can be customised; however, this should only be done at the instructions of MYOB. Misconfiguring these options will result in the GST reports calculating incorrect data.