These fields are only displayed if you have a GST obligation for this activity statement.
These fields are displayed if you are a GST quarterly payer and have selected Option 1 to calculate your GST and report quarterly. They are also displayed if you are a GST monthly or annual payer.
The accounting method you have chosen to use. It can be either cash or non-cash (accruals).
The amounts you report on your activity statement will depend on the accounting basis you have chosen to use, or are otherwise required or permitted to use. You account on either a:
You claim your GST credits on importations in the same reporting period that you pay the GST to the Australian Customs Service, unless you are using the deferred GST scheme.
For more information, refer to GST and imported goods.
This section describes:
If you are using the calculation worksheet method, total sales to report at G1 means:
If you are using the accounts method, total sales to report at G1 means:
You can only choose to exclude GST from G1 if you are using the accounts method. You must include GST in amounts you report at all boxes on your activity statement if you are using the calculation worksheet method.
For more information, refer to:
How to complete your activity statement - G1 total sales
Your industry for GST and specific industry activities.
For information on export sales and sales with special rules, such as excisable goods in bond and other sales, refer to rules for specific transactions.
The value of this field will be either ‘Yes’ or ‘No’.
For more information, refer to How to complete your activity statement - G2 export sales.
GST free sales include things such as:
For more information, refer to How to complete your activity statement - G3 other GST free.
Report any increasing adjustments you have at G7.
This section provides information about:
Capital items may include such things as:
These assets can be brand new or second hand, and may be imported.
Things that are not capital items may include:
For more information, refer to how to complete your activity statement - G10 capital purchases
G10 (and G11) require you to report your capital and non-capital purchases separately. If you already record these purchases separately in your records, use this existing breakdown to fill in the G10 (and G11) boxes.
If you do not record capital and non-capital purchases separately and your annual turnover is expected to be less than $1 million, then:
Generally, you must hold a valid tax invoice to claim back any GST you've paid.
However, even if you hold a document that states it is a tax invoice, you cannot claim a GST credit if the purchase did not include GST in the price.
You are not required to hold a tax invoice if the cost of the item is $82.50 (including GST) or less. There are some other circumstances where you are not required to hold a tax invoice. For example you do not need a tax invoice for taxable importations, but you must have the relevant Customs documentation – usually referred to as the Customs Entry, Entry for Home Consumption or the Informal Clearance Document.
information, refer to Valid tax invoices and GST credits
Non-capital purchases may include:
For more information, refer to Completing your activity statement - G11 non capital purchases.
Purchases for $1,000 or less
Refer to G10 for information about purchases for $1,000 or less.
For non-taxable importations, report at G10 or G11 (depending on whether the goods are capital or non-capital items) the amounts you have paid, or are liable to pay, for:
For taxable importations, report at G10 or G11 (depending on whether the goods are capital or non-capital items) either:
If you pay additional GST to the Australian Customs Service because GST was underpaid on a previous importation of a capital or non-capital item, report at G10 or G11 the amount of GST paid, multiplied by 11. This also applies where the additional GST is deferred under the GST Deferral Scheme.
Purchases of excisable goods in bond
If you purchase excisable goods in bond, you report the purchase at G10 or G11 (depending on whether the goods are capital or non-capital items).
However, do not report the actual price you have paid or are liable to pay for a purchase if it:
About tax invoices
Refer to About tax invoices under G10.
For more information, refer to GST – completing your activity statement – G13 Purchases for making input taxed sales
If the purchases of importation relates to making financial supplies and you do not exceed the financial acquisitions threshold, do not report this amount at G13.
For more information about the financial acquisitions threshold, refer to Goods and Services Tax Ruling GSTR 2003/9: Goods and services tax: financial acquisitions thresholds
You may not be entitles to a GST credit for a purchase or importation that:
For all purchases and importations that fall into this category, you must:
For more information, refer to Goods and Services Tax Ruling GSTR 2001/3: GST and how it applies to supplies of fringe benefits
Report at G14 amounts for purchases and importations that did not have GST included in the price, including things such as sales to you that were:
Also include payments of Australian taxes, fees and charges where GST was not included in the price charged.
You report amounts for all these purchases or importations at G15 even if you are an income tax exempt entity.
If you are eligible and have made a valid annual apportionment election, do not report at G15 amounts for the private portion of purchases and importations subject to the election.
For more information, refer to GST and annual private apportionment.
Report any decreasing adjustment you have at G18.
From time to time, you may need to make changes that increase or decrease the net amount of GST you are liable to pay for a reporting period. These changes are known as adjustments and there are two types:
For more information, refer to Making adjustments on your activity statement.
You may have an adjustment if:
There are also other circumstances in which you may be required to make an adjustment, such as when you cease registration or when you sell something you used for making financial supplies.
These fields are displayed if you have selected Option 2 to calculate your GST and report annually.
This section describes what we mean when we say:
You can choose to exclude GST from G1 only if you are using the accounts method.
You must include GST in amounts you report at all boxes on your activity statement if you are using the calculation worksheet method.
For information on Export sales and sales with special rules, such as excisable goods in bond and other sales, refer to GST – completing your activity statement
These fields display if you have selected Option 3 to pay your GST instalment amount quarterly.
This amount is calculated by the Australian Taxation Office (ATO) based on previous amounts reported by you.
Your new estimated net GST amount for the current financial year.
Your varied amount for a quarter, based on a percentage of the figure you entered in G22.
The reason you varied your GST instalment amount.
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based on that information.
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your circumstances, or you are unsure how it applies to you,
contact us or seek professional advice.
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