Fehlverbuchung von Demo- und Kommissionsware (GST-/Ertragsleck)

Definition

Consignment and demo stock in Australian ski retail is legally complex: the consignor retains title in consignment stock until sale, while the retailer acts as agent and must account for GST on its agency commission or full sale depending on the contractual structure and ATO rules.[ATO‑GSTR‑2000 and GSTR‑2003 type guidance on consignment/agency arrangements] In practice, ski shops mix: (1) demo skis/boards used as rental before sale (try‑before‑you‑buy), (2) ex‑rental gear sold as retail, and (3) privately‑owned or third‑party stock held on consignment.[3][4] Each path has different GST and revenue recognition implications. Where demo gear is rented out without being invoiced (staff forget to enter a 1‑day hire when customers test multiple setups), the shop loses the full hire fee (typically AUD 40–80/day for performance skis in Australian resorts) and the associated GST base.[1][5] Where consignment items are sold but not correctly flagged in the POS (treated as shop stock), the retailer may remit GST on the full sale but fail to remit the agreed net proceeds to the owner, creating disputes and write‑offs, or the opposite: it may pay the owner but fail to recognise the commission revenue in error, understating turnover.[4] ATO guidance on record‑keeping and GST for agents requires detailed documentation of supplies made on behalf of others and correct tax invoice issue; failure leads to under‑ or over‑stated GST and potential BAS adjustments, penalties and interest.[ATO‑GSTR‑2000, PS LA 2011/12‑style] In a typical mid‑sized Australian ski shop with 150–300 demo items and 200–500 consignment items each season, even a 5–10% error rate on hire days and consignment sales (missed invoices, mis‑coded items, staff discounts without approval) equates to AUD 20,000–60,000 lost revenue and GST base per season, based on average sale prices of AUD 400–800 for ex‑rental/demo skis/boards and demo hire rates around AUD 50/day.[2][3][5] Because small businesses commonly have poor documentation for agency/consignment arrangements, the ATO specifically warns that such businesses face higher GST adjustment risk and penalties when audited, often uncovering multiple BAS periods of under‑declared sales.

Why This Matters

The Pitch: Skiing facilities and snow gear retailers in Australia 🇦🇺 waste an estimated AUD 20,000–60,000 per season on unbilled demo use, under‑recorded consignment sales, and GST under‑remittance. Automation of item‑level tracking (demo vs consignment vs retail) and integrated GST calculation eliminates this leakage.

Affected Stakeholders

Owner/Managing Director of ski shop, Finance/Accounts Clerk, Store Manager, Floor staff handling demo and consignment items, External tax accountant/bookkeeper

Related Business Risks