• General purpose financial statements

    This form allows significant global entities that are corporate tax entities to give us general purpose financial statements if they don’t lodge one with the Australian Securities and Investment Commission (ASIC). The form can be used to report from 1 July 2017. It allows for the attachment of the general purpose financial statement in PDF format. The maximum file size allowable is 20MB.

    Authorisation to submit the form

    To submit reports through the Business Portal, reporters need to make sure they have the correct permissions set in Access Manager. To access the online form, standard users (standard AUSkey holders or connected myGov users with standard access) need the permissions to prepare and lodge general purpose financial statements (GPFS) – as well as the mail permission to 'view and action own mail'.

    Administrators (administrator AUSkey holders or connected myGov users with administrator access) can login to Access Manager to set the permissions for standard users.

    To update GPFS report permissions in Access Manager (this is done by an Administrator):

    • go to Access Manager
    • select Access and permissions under the My business heading in the left hand menu
    • select the name of the user you want to update
    • in the Permissions table under the Business tab, go to ATO transactions 
    • select General purpose financial statement 
    • click in the relevant boxes to Prepare and Lodge.

    What information will I need?

    To complete this report you'll need:

    • the entity’s balance date (financial year end date)
    • the general purpose financial statement saved in PDF format.

    How do I access the statement?

    To access the statement you need to:

    • select online forms in the left hand menu
    • select General purpose financial statements from the forms listed. This form will only display if your Administrator has given the permissions in Access Manager to allow you to prepare and lodge the report.

    When the form opens, you have the option to either:

    • add a new statement
    • update a lodged statement.

    To add a new statement:

    • select add 
    • select the income year from the drop down menu
    • enter the balance date (financial year end date) using the calendar
    • select attach to attach the general purpose financial statement in PDF format (the maximum allowable file size is 20MB).
    • click in the box to sign the declaration

    When you submit the form, you'll receive an on-screen message telling you that your report has been successfully submitted. The on-screen message gives you an ATO Receipt ID.

    How do I update a lodged statement?

    To update a lodged statement you need to:

    • go to online forms in the left hand menu
    • select General purpose financial statements from the list of forms
    • lodged statements are displayed in a table
    • select update against the relevant statement.

    Help completing the form

    The online form has help text about general information and specific fields.

    Select the help function on the form to get help information for form content.

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We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.


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