Are free sample products subject to output GST?

Question

 · Accepted Answer

CaroATO · Answer

- No. the samples are free. - You're spot on! There hasn't been any paymen (https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/when-to-charge-gst-and-when-not-to)t for the samples. - There's no need. A tax invoice (https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices#ato-Whentoprovideataxinvoice) is issued when payment has been made.

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