Shannon imports one of the components for the pet mats he manufactures and sells in his Warm and Frosty Pet Mats business. On 1 March 2021 Shannon imported components costing $20,000. Freight and insurance to ship the goods to Australia cost an additional $1,500. No customs duty was payable on the imported goods. Assume Shannon, trading as Warm and Frosty Pet Mats, is registered for GST on the cash basis and reports quarterly, and all amounts include GST where applicable.   REQUIRED: Advise Shannon of the GST consequences, if any, of importing the components for the pet mats.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Shannon imports one of the components for the pet mats he manufactures and sells in his Warm and Frosty Pet Mats business. On 1 March 2021 Shannon imported components costing $20,000. Freight and insurance to ship the goods to Australia cost an additional $1,500. No customs duty was payable on the imported goods.

Assume Shannon, trading as Warm and Frosty Pet Mats, is registered for GST on the cash basis and reports quarterly, and all amounts include GST where applicable.

 

REQUIRED:

Advise Shannon of the GST consequences, if any, of importing the components for the pet mats.

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