GST question

[Cookie]

Picture this.

Harry Suck sells services for $11 ($10 +$1 GST) to Vera Vague.

Vera on-sells it to Joe Blogs for $22 ($20 +$2 GST).

Joe sells it to Jane Doe for $33 ($30 +$3 GST).

Who claims GST credits?

 

[Ripper]

Picture this.

Harry Suck sells services for $11 ($10 +$1 GST) to Vera Vague.

Vera on-sells it to Joe Blogs for $22 ($20 +$2 GST).

Joe sells it to Jane Doe for $33 ($30 +$3 GST).

Who claims GST credits?

Harry pays $1.00 to the ATO
Vera pays $1.00 to the ATO - ($2.00 - $1.00)
Joe pays $1.00 to the ATO - ($3.00 - $2.00)

 

[Lensen]

Picture this.

Harry Suck sells services for $11 ($10 +$1 GST) to Vera Vague.

Vera on-sells it to Joe Blogs for $22 ($20 +$2 GST).

Joe sells it to Jane Doe for $33 ($30 +$3 GST).

Who claims GST credits?

As is my very limited understanding, they all would to an extent, but the first three would end up having a GST bill as they'd have collected more GST than they've paid based on the net amount of GST collected.

So Harry owes $1, Vera owes $1 (as she paid $1 but received $2), Joe owes $1 (as he paid $2 but received $3) and Jane claims the $3.

But as I said my knowledge is somewhat limited so happy to be corrected.

 

[ben_cats_fan]

As is my very limited understanding, they all would to an extent, but the first three would end up having a GST bill as they'd have collected more GST than they've paid based on the net amount of GST collected.

So Harry owes $1, Vera owes $1 (as she paid $1 but received $2), Joe owes $1 (as he paid $2 but received $3) and Jane claims the $3.

But as I said my knowledge is somewhat limited so happy to be corrected.

That's correct. Couldn't put it better than that.