• Add goods and services tax


    This screen enables you to add or re-activate your goods and services tax (GST) details.

    The Business Portal determines your access rights and will only display the roles, branches and related information you are authorised to view or update.

     

    Your level of access is determined by the security permissions set in Access Manager.
     

    Contact the Administrator AUSkey holder for your business to discuss or update your access privileges.

    Adding GST tax types

    A GST tax type cannot be added via the portal if you are:

    • part of a GST ‘group registration’
    • part of a GST ‘religious group’, or
    • part of a GST ‘joint venture group’.

    Re-activating tax types

    GST tax types can be re-activated if they have a status of ‘cancelled’ (CAN), or ‘inactive’ (INA).

    Tax types cannot be re-activated if there is currently an active tax type (of the same type) on any of your activity statement accounts. Your level of authorisation under the portal may prevent you from viewing the role or the account the tax types are attached to.

    A tax type cannot be re-activated on the same day that it was cancelled.

    Registering for GST – general

    If you register for GST, you will be liable to pay GST on the taxable supplies that you make. You will also be entitled to claim input tax credits for the GST included in the price paid for things that you acquire for use in your business. If you are not registered, you will not be able to claim input tax credits.

    However, consider that:

    • entities not carrying on an enterprise cannot register for GST
    • some entities are required by legislation to register
    • some entities may choose to register for GST
    • you cannot claim input tax credits for GST included in the price of things you acquire to make input taxed supplies
    • you cannot claim input tax credits for GST included in the price of goods and services that you use for private purposes.
    For more information, refer to GST or contact us 

     

    Requirement to register for GST

    A Yes or No response is mandatory. 
    If a Yes response is selected, a date of registration must also be supplied. 

    If a Yes response is selected, a date of registration must also be supplied.
    If you are not required to register for GST, you may choose to register if you:

    You will be required to register if:

    • you are carrying on an enterprise and your GST turnover is $75,000 or more ($150,000 or more if you are a non-profit organisation)
    • you supply taxi or limousine travel for fares
    • you are a representative of incapacitated entities or a resident agent acting for non-residents (where the non-resident or incapacitated entity is registered or required to be registered).

    Volunteering to register for GST

    If a Yes response is selected, a date of registration must also be supplied.

    If your business

    • are carrying on an enterprise, or
    • intend to carry on an enterprise in the near future.

    Date of registration for GST

    You must enter a date:

    • in the format dd/mm/yyyy
    • no earlier than 1/7/2000
    • no more than six months from today’s date, and
    • no earlier than the ABN start date.

    If a cancelled GST tax type exists, the date of commencement for a new GST tax type must be later than the date of cancellation of the cancelled tax type.
     

    GST turnover

    Make a selection from the drop down list.

    The amount of GST turnover can affect the frequency with which business activity statements lodgment:

    •  If turnover is more than or equal to $20 million, clients must lodge monthly via digital channels.
    • If turnover is less than $20 million, clients may lodge quarterly or monthly. In these cases, the question about lodging business activity statements must also be answered.
    • If turnover is less than $75,000 and you have voluntarily registered for GST, you may be able to choose to lodge annually.
    •  If you are a not-for-profit entity and the GST turnover is less than $150,000, you may lodge annually, quarterly or monthly.

    Lodging business activity statements

    If your business has a GST turnover of less than $20 million, you must answer this question.

    • If your expected GST turnover is less than $75,000, or you are a not-for-profit organisation with turnover less than $150,000, you may choose to report and pay or claim GST once a year (annually).
     Taxi drivers and some agents for non-residents are required to be registered and are not eligible to report annually.
    • If you elect to report GST annually and you have other obligations such as PAYG withholding for employees, you will still need to report those obligations either monthly or quarterly.

    Select a lodgement cycle of either ‘monthly’ or ‘quarterly’ or ‘annually’.

    • If your turnover is more than or equal to $20 million, you must lodge monthly via digital channels.
    • If your turnover is less than $20 million, you may lodge quarterly or monthly.
    • If your turnover is less than $75,000 and you have voluntarily registered for GST, you may be able to choose to lodge annually.
    • If you are a not-for-profit entity and your GST turnover is less than $150,000, you may lodge annually, quarterly or monthly.

    Accounting method

    To determine what accounting method you currently use (or intend to use), look at your invoicing procedures and when you record (or intend to record) payments and sales.  

    If you receive an invoice but do not account for the sale or purchase until the cash is received or paid, you are using a cash basis.  

    If you account for the sale or purchase at the time you issue or receive an invoice, you are using a non-cash basis.  

    The cash basis of accounting can be used if any of the following apply:

    • the GST turnover is less than $2 million
    • you are properly accounting on a cash basis for income tax purposes (as outlined in Income Tax Ruling TR 98/1)
    • you carry on a kind of enterprise that the Commissioner has determined as able to account for GST on a cash basis.

    If you are eligible to use the cash basis of accounting for GST, you can still use a non-cash basis of accounting for your business. If your GST turnover is more than $2 million you must account for GST on a non-cash basis, unless the ATO gives you approval to use the cash basis. 

    Select either the Cash or Non-cash button.

     For more information, refer to GST– Choosing an accounting method or contact us.

    Import goods and services indicator

    A Yes or No response is mandatory.

    Register for access to the ATO's digital channels for business

    A Yes or No response is mandatory.
     

    Answering Yes to this question enables you to deal with the ATO via secure digital channels for a number of purposes, including for activity statement transactions. 
     

    A Yes response and an email address must be provided if the business or organisation:
     

    •  registers for GST and the GST turnover is $20 million or more – a business activity statement is required by legislation to be lodged via digital channels
    • is an importer, intending to defer the payment of GST on imported goods. 
       

     All other businesses or organisations are encouraged to answer Yes to this question and provide an email address for future digital interactions with the ATO.

     For more information, refer to Online services – Getting started 

    Email address

    The email address is not specific to this GST tax type. It is the email address for the account to which the GST tax type is attached, and is where notices and correspondence are sent. 

    This is the address we use to notify you that the activity statement is available for completion.

    Format of the email address  

    The email address:

    • must have only one ‘@’ character
    • cannot start or end with an ‘@’ character
    • cannot start or end with a ‘.’ character
    • cannot contain the following: ‘..’, ‘.@’, or ‘@.’, and
    • cannot contain illegal characters: () <> , ; : \ “ [].

     

    An email address will always be displayed in upper case in the portal. There is no need to update the record. 

    The email address entered in the Confirm email address field must match the email address entered in the Email address field.

    Both the Email address and the Confirm email address fields must be completed, and be in the format: local-part@domain.subdomain. For example:abcptyltd@bigpond.com

    An email address will always show in upper case in the portal. There is no need to update the record to correct this.

    Select the Next button to proceed.

    You will go to the Confirmation screen if you were only adding a GST tax type. You will go to the Add income tax withholding (ITW) screen if you added both GST and ITW tax types.

    To complete this transaction:

    Electronically sign the declaration page using your digital signature.
     

     You need to sign the transaction with the same credential you logged in with.

    For more information, refer to Definitions 

     

     



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