Automating GST apportionment

Automating GST apportionment

GST legislation requires businesses that make input taxed (exempt) supplies to restrict their input tax credits. Credits directly attributable to taxable supplies can be recovered in full whereas credits directly or partially attributable to input taxed supplies are restricted.


Partner, Head of Tax Technology & Innovation, Australia and ASPAC

KPMG Australia


Also on

Automating GST apportionment

This requires the business to firstly attribute costs to either input taxed or taxable supplies and to the extent that the costs are common to both, to apportion the input tax in a fair and reasonable manner. The legislation requires accurate records as to how this allocation and apportionment was carried out and most accounting systems do not automatically provide this.

What is the PXCube?

PXCube is KPMG developed software designed to help businesses effectively manage the overall apportionment calculations and to generate numbers required for the BAS return. Simplification of the apportionment process is achieved by automating, where possible, the collation and consolidation of source data.

The PXCube can be customised with a wide range of additional functionality and reporting specific to your business needs.

What is the Recovery Calculator?

The Recovery Calculator is specifically designed to automate where possible, the calculation of individual recovery percentages used within the overall apportionment calculations.

How we can help

Our approach is to carry out an initial feasibility study, where we will meet with your business to better understand requirements and the current BAS return processes and controls. Using this knowledge, we are better placed to provide a development plan to suit your needs.

R&D Advisory

KPMG’s R&D Advisory group has experience in helping clients achieve tax savings from innovations in technology, processes, products and services.

Read more

Tax Technology & Innovation

KPMG's Tax Technology & Innovation Group helps automate tax processes to free-up tax department resources for value added activities.

Read more

Connect with us


Request for proposal



KPMG’s new-look website

KPMG has launched a state of the art digital platform that enhances your experience and provides improved access to our content and our people, whatever device you are on.