GST accounting method 

The accounting method you have chosen to use. It can be either cash or non-cash (accruals).

G1 Total sales 

This section describes:

• what we mean when we say total sales, what you must report and what you must not report at G1 
• export sales 
• sales with special rules.

What are total sales?

If you are using the calculation worksheet method, total sales to report at G1 means:

• all GST-free sales you make
• all input taxed sales you make, and
• all taxable sales you make (including the GST).

If you are using the accounts method, total sales to report at G1 means:

• all GST-free sales you make
• all input taxed sales you make, and
• all taxable sales you make. Include the GST on the taxable sales only if you have chosen to report amounts that include GST. If you have chosen to report GST-exclusive amounts, you do not report the GST component on your taxable sales at G1.

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.

The amount you report can vary depending on which accounting basis you use to complete your activity statement.

What you must report and what you must not report at G1

Report at G1:  

Total amounts for sales including:

• goods or services you sell or supply
• sales of trading stock
• the sale of business assets such as office equipment or motor vehicles, including trade-ins
• the sale, lease or rental of land and buildings
• the provision of memberships
• earnings from financial supplies you make (for example, interest from bank accounts or for lending money but not including the loan principal)
• goods and services provided in return for government grants and certain private sector grants
• cancelled lay-by sales
• forfeited customer security deposits
• employee contributions for fringe benefits you have provided
• the sale of property of a debtor in order to satisfy a debt owed to you by the debtor, if the debtor otherwise would have had to pay GST on the sale
• amounts received for creating, granting, transferring, assigning or surrendering a right (for example, royalties received)
• amounts received for entry into, or release from, an obligation to
• do anything
• refrain from an act, or
• tolerate an act or situation (for example, agreeing, as part of the sale of your business, not to operate a similar business within a certain area)
• the provision of goods or services in return for sponsorship
• the GST-inclusive market value of goods and services or other things that you receive in barter transactions, and
• the GST-inclusive market value of anything you supply to your associate for no payment or sell to your associate for less than the GST-inclusive market value where:
• your associate is not registered or required to be registered for GST
• your associate has not received the thing either partly or wholly for their business
• the thing received by your associate relates partly or wholly to making sales that would be input taxed, or
• the thing supplied is partly or wholly of a private or domestic nature.
• do not include anything that is constituted by an insured settling a claim under an insurance policy or in settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme). For example, where you supply goods to an associate as part of settlement of a claim under an insurance policy.

Do not report at G1 such things as: 

• dividends you receive
• donations and gifts you receive
• private sales not related to your business, for example, selling your home or furniture from your home
• salary and wages you receive
• government pensions and allowances
• amounts you receive from hobby activities
• any trust and partnership distributions you receive
• tax refunds
• receipts for services provided under a pay as you go voluntary agreement unless made to a business that is not fully entitled to claim GST credits for the services
• business loans you receive
• the amount on the sale of a luxury car representing the luxury car tax paid or payable by you
• taxes, fees and charges that have been received by you that don’t include GST, or
• amounts received for sales not connected with Australia, unless a special rule makes the sales taxable, GST-free, or input taxed.

Export sales

If you have made a GST-free sale of exported goods and show the free on board value (this is the value for Customs purposes) of the export at G2, together with the amount received for freight and insurance relating to that export at G3, then report at G1 the amount equal to the sum of the amounts shown at G2 and G3 for that export.

Sales with special rules

Sales of excisable goods in bond 

If you have made a sale of excisable goods in bond, report the sale at G1.

However, you should report at G1, the sale price plus 110% of the excise duty that would have applied if the goods had been entered for home consumption if you make a sale to a:

• purchaser who is not registered or required to be registered for GST, or
• purchaser who is registered or required to be registered for GST and:
• purchaser has not purchased the thing wholly or partly for their business
• the thing purchased is wholly or partly of a private or domestic nature, or
• the thing purchased relates wholly or partly to making sales that would be input taxed.

For assistance with sales of goods in bond, phone us on 13 28 66.

Other sales 

If you conduct the following types of sales, there may be special rules you need to consider when you report an amount at G1 on your activity statement:

• hire purchase sales
• sales made through an agent
• sales made as agent for a non-resident
• coin-operated machine sales
• sales for which part of the payment is received before the total payment is known, and
• sales made under a conditional contract or a contract subject to retention clause.

For more information about these types of sales, refer to:

• Hire purchase, leasing and GST (NAT 3491)
• GST and treatment of supplies through agents (NAT 11504)
• Goods and services tax ruling GSTR 2000/37 Agency relationships and the application of the law, and
• Goods and services tax ruling GSTR 2000/29 Attributing GST payable, input tax credits and adjustments and particular attribution rules.

Does the amount shown at label G1 include GST? 

The value of this field will be either ‘Yes’ or ‘No’.

G2 Export sales 

This section describes what you must report and what you must not report at G2.

Report at G2 your GST-free export sales as listed below.

Report at G2 the following amounts for your GST-free export sales

The free on board value (this is the value used for Customs purposes) of export goods if the export is GST-free because:

• you export the goods from Australia before or within 60 days after:
• the day you receive any payment for the sale, or
• you give an invoice for the sale if you do this before you receive any payment (there are some circumstances in which the purchaser can export the goods instead of you)
• you sell goods for which the payment was to be provided by way of instalments under a contract that requires the goods to be exported and you exported them before or within 60 days after:
• the day on which you received any of the final instalment, or
• the day you give an invoice for the final instalment, if you do this before you receive any of the final instalment (there are some circumstances in which the purchaser can export the goods instead of you)
• you sell an aircraft or ship that was paid for in instalments under a contract that requires the aircraft or ship to be exported, but only if the purchaser exports it from Australia before or within 60 days after the earliest day on which one or more of the following occurs :
• you receive any of the final instalment of payment for the sale
• you provide an invoice for that final instalment, or
• you deliver the aircraft or ship to the purchaser or (at the purchaser’s request) to another person
• you sell an aircraft or ship, but only if the purchaser exports it from Australia under its own power within 60 days after taking physical possession of it

Call us on 13 28 66 for information on how to apply to extend the 60-day limit for export of your goods, ships or aircraft.

• you sell aircraft or ship stores or spare parts for use, consumption or sale on international flights or voyages, whether or not part of the flight or voyage involves a journey between places in Australia

Amounts for these GST-free exports:

• the sale of goods used in the repair, renovation, modification or treatment of other goods from outside Australia whose destination is outside Australia. The goods must be attached to (or become part of) the other goods or become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the other goods
• the repair, renovation, modification or treatment of goods from overseas whose destination is outside Australia after the repair, renovation, modification or treatment, and
• the sale of goods that satisfy certain criteria and are exported by travellers as accompanied baggage.

Special rules apply in some circumstances.

Do not report at G2

• amounts for GST-free services unless they relate to the repair, renovation, modification or treatment of goods from overseas whose destination is outside Australia
• amounts for freight and insurance for transport of the goods outside Australia, or other charges imposed outside Australia in the free on board value, or
• amounts for international transport of goods or international transport of passengers.

The above items should all be reported at G3 where they are GST-free.

For more information on exports of goods that are GST-free, refer to:

• Goods and services tax ruling GSTR 2002/6 Goods and services tax: exports of goods, items 1 to 4 of the table in subsection 38 180(1) of A New Tax System (Goods and Services Tax) Act 1999 
• Goods and service tax ruling GSTR 2003/4 Goods and services tax: stores and spares for international flights and voyages, and
• Goods and service tax ruling GSTR 2005/2: Goods and services tax: supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia.

G3 Other GST-free 

This section describes what you can report at G3.

Report at G3

All GST-free sales (other than export amounts shown at G2) that you’ve made.

GST-free sales include such things as:

• basic food, which includes food for human consumption unless it is:
• for consumption on the premises from which it is sold (for example, cafes and restaurants)
• hot takeaway food, or
• a food type listed in Schedule 1 of A New Tax System (Goods and Services Tax) Act 1999 (that is, certain prepared food, confectionery, savoury snacks, bakery products, ice cream foods and biscuits), or foods that are a combination of foods where at least one food type in the combination is listed in Schedule 1
• most health and education services
• beverages (including water) for human consumption listed in Schedule 2 of A New Tax System (Goods and Services Tax) Act 1999 
• eligible childcare services
• certain sales by eligible charities, gift deductible entities or government schools where specific conditions are satisfied, including sales for nominal consideration and the conduct of raffles and bingo
• sales made to a resident of a retirement village by an eligible charity of accommodation in a retirement village or services relating to the supply of that accommodation and the provision of meals
• religious services supplied by religious institutions that are integral to the practice of that religion
• sales of going concerns provided certain conditions are satisfied, including that you and the purchaser have agreed in writing that the sale is of a going concern and you supply all things necessary for the continued operation of the business
• the first sale of precious metal after its refining by, or on behalf of, the seller, where it was refined by a precious metal refiner and the sale was made to a dealer in precious metal
• sales of water, except where it is provided in, or transferred into, containers with a capacity of less than 100 litres
• certain sewerage services, the emptying of septic tanks and draining of storm water
• international transport, mail that meets certain criteria, (phone 13 28 66 for more information), and
• certain services in arranging international travel.

Food retailers may be eligible to use a simplified accounting method to estimate their sales and purchases that are GST-free.

For more information on GST and food, refer to:

• Instructions for completing the GST section of the business activity statement (BAS) for food retailers using a simplified GST accounting method (NAT 4369)
• Simplified GST accounting methods for food retailers (NAT 3185)
• GST food guide (NAT 3338)
• GST and food Schedules 1 and 2 (NAT 3393), and
• Simpler GST accounting for the food and grocery industry (NAT 1162), which explains how to use the EANnet barcoding and numbering system to find out which food and groceries have GST included in the price.

For more information about other GST-free sales, refer to:

• Goods and service tax ruling GSTR 2002/5 Sale of going concerns
• GST and serviced apartments in retirement villages (NAT 12761)
• GST-free medical services (NAT 4649)
• GST and other health services (NAT 4650)
• GST and aquatic tuition (NAT 10920)
• GST and the sale of taxi licences and plates (as going concerns) (NAT 7427)
• Cars and the GST – purchases by eligible people with disabilities – fact sheet (NAT 4325), and
• Tax basics for non-profit organisations (NAT 7966).

Report amounts received from making input taxed sales at G4.

Input taxed sales include:

• financial supplies
• renting or leasing residential premises that are to be used predominantly for residential accommodation (other than commercial residential premises) as long as the lease is not a long-term lease, and
• sales or residential premises that are to be used predominantly for residential accommodation, other than commercial residential premises or new residential premises that were not used for residential accommodation before 2 December 1998. New residential premises include premises that have been substantially renovated.

Under some circumstances you may be able to elect for the following sales to be input taxed:

• provision of long-term accommodation provided to an individual in commercial residential premises
• sale of food by school tuckshops and canteens, and
• sales connected to fundraising events conducted by eligible charities, gift deductible entities and government schools where certain conditions are satisfied.

G7 Adjustments 

Report any increasing adjustments you have at G7. For more information on adjustments.

G10 Capital purchases 

This section provides information about:

• what we mean when we say capital purchases  
• what to report and what not to report at G10, and
• capital purchases for $1,000 or less.

What are capital purchases?

Capital items may include such things as:

• business assets you purchase such as machinery, cash registers, computers and cars (these items are also referred to as plant and equipment), and
• land and buildings.

These assets can be brand new or second hand, and may be imported.

Things that are not capital items may include:

• trading stock, and
• normal running expenses such as stationery and repairs, or equipment rentals or leases.

What to report and what not to report at G10

Report at G10  

• amounts for capital items such as:
• machinery and equipment
• cash registers
• office furniture
• computers
• cars, and
• the GST-inclusive market value of any capital item you receive from your associate for no payment or for less than the GST-inclusive market value, if:
• you have not received the thing wholly or partly for your business
• the thing received is wholly or partly of a private or domestic nature, or
• the thing received relates wholly or partly to making sales that would be input taxed.
• do not include anything that is constituted by an insurer settling a claim under an insurance policy or by an operator of a compulsory third-party scheme settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme).

Do not report at G10 

• purchases and importations that are not related to your business
• the stamp duty component of any capital purchases, or
• the amount paid or payable for a purchase or importation of a car that exceeds the car limit for the relevant financial year, unless you are specifically entitled to quote an ABN in relation to the supply to which the purchase relates or in relation to the importation.

For more information, refer to Luxury car tax (Nat 3394).

For more information about purchases of capital items, refer to:

• GST and motor vehicles (NAT 4629)
• GST and the disposal of motor vehicles (NAT 8187)
• GST and the disposal of capital assets (NAT 7682), and
• Input tax credits for business (NAT 3019).

Purchases for $1,000 or less

G10 (and G11) require you to separately report your capital and non-capital purchases. 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:

• you only need to record capital items costing more than $1,000 at G10 (capital purchases), and
• capital and non-capital items costing $1,000 or less can be recorded at G11 (non-capital purchases).

About tax invoices

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 $55 (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.

G11 Non-capital purchases 

This section provides information about:

• what we mean when we say non-capital purchases  
• what to report and what not to report at G11, and
• purchases and importations with special rules.

What are non-capital purchases?

Non-capital purchases may include:

• trading stock, and
• normal running expenses such as stationery and repairs, or equipment rentals or leases.

What to report and what not to report at G11

Report at G11 

• All amounts for your business purchases (other than those reported at G10) relevant to the reporting period, such as:
• most business purchases, including services and stock bought for resale
• the price of any insurance premiums related to your business (except for third-party motor insurance premiums relating to a period of cover commencing before 1 July 2003) less the amount of stamp duty
• purchases paid for by an employee, agent, officer or partner that you have reimbursed in specified circumstances
• capital items costing $1,000 or less that have not been reported at G10, and
• intangible supplies purchased from off-shore that are of a non-capital nature, and
• the GST-inclusive market value of any non-capital item you receive from your associate for no payment or for less than the GST-inclusive market value, if:
• you have not received the thing wholly or partly for your business
• the thing received is wholly or partly of a private or domestic nature, or
• the thing received relates wholly or partly to making supplies that would be input taxed.

However, do not include anything that is constituted by an insurer settling a claim under an insurance policy or by an operator of a compulsory third-party scheme settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme).

Do no report at G11 

• purchases and importations that are not related to your business
• so much of an amount for a purchase or importation of a car that exceeds the car limit for the relevant financial year, unless you are specifically entitled to quote an ABN in relation to the supply to which the purchase relates or in relation to the importation
• salary and wages you pay, or
• superannuation contributions you pay for employees.

For more information about non-capital purchases, refer to:

• Employee reimbursements and GST (NAT 7755)
• Goods and services tax bulletin GSTB 2000/2 How to claim input tax credits for car expenses, and
• Goods and services tax bulletin GSTB 2001/3 Simplified calculation of input tax credits for caravan park operators.

Purchases and importations with special rules

Purchases for $1,000 or less 

Refer to G10 for information about purchases for $1,000 or less.

Importations 

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:

• the goods imported
• the international transport of the goods to their place of consignment in Australia, and
• insurance of the goods for that transport.

For taxable importations, report at G10 or G11 (depending on whether the goods are capital or non-capital items) either:

• the sum of the following:
• the Customs value of the goods imported
• the amounts you have paid or are liable to pay:
• for the international transport of the goods to their place of consignment in Australia (if not included in the Customs value), and
• to insure the goods for that transport (if not included in the Customs value)
• any Customs duty you are liable to pay in respect of the importation of the goods
• any wine tax you are liable to pay in respect of the local entry of the goods, and
• the GST you are liable to pay on the taxable importations, or
• the GST you are liable to pay on the imports, multiplied by 11.

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.

For more information about importing goods, refer to:

• GST and imported goods (NAT 3124), and
• Easy steps to the deferred GST scheme (NAT 9558)

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:

• was not wholly or partly for your business
• relates wholly or partly to making sales that would be input taxed, or
• is wholly or partly of a private or domestic nature,

Instead:

• work out how much GST you are liable to pay on the goods you have purchased
• multiply this amount by 11, and
• report this amount at G10 or G11.

About tax invoices

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 $55 (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.

Report at G13 amounts for purchases and importations, but only that part of the amount that relates to making sales that would be input taxed. See G4 for examples of input taxed sales.

If you received anything from an associate for no payment or you have paid less than the full GST-inclusive market value, you must:

• work out what proportion of the thing relates to making sales that would be input taxed, and
• report that proportion of the full GST-inclusive market value of the thing at G13.

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.

Fringe benefits 

You may not be entitles to a GST credit for a purchase or importation that:

• is provided as a fringe benefit, and
• wholly or partly relates to making sales that are input-taxed.

For all purchases and importations that fall into this category, you must:

• report at G13 the entire purchase price, or the entire amount you reported for the importation at G10 or G11, and
• not report an amount in respect of the purchase or importation at either G14 or G15.

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:

• GST-free or input taxed
• made by an entity not registered for GST
• not connected with Australia (and not taxable)
• non-taxable importations, and
• intangible supplies purchased from off-shore that are not subject to a GST reverse charge.

Also include payments of Australian taxes, fees and charges where GST was not included in the price charged.

Report at G15 amounts for purchases and importations that are of a private or domestic nature. If a purchase or importation was only partly of a private or domestic nature, you must:

• work out what amount of the purchase or importation that was of a private or domestic nature, and
• report only that amount at G15.

If you received anything from an associate for no payment or for less than the GST-inclusive market value, you must:

• work out what proportion of the thing is of a private or domestic nature, and
• report that proportion of the GST-inclusive market value of the thing at G15.

You also report at G15 the following purchases or importations that are not income tax deductible:

• expenses for maintaining your family
• penalties
• uniforms (if they are not compulsory or protective clothing)
• entertainment expenses, except where the expenses are incurred in providing a fringe benefit
• travel expenses for relatives, except where the expenses are incurred in providing a fringe benefit
• recreational club expenses, except where the expenses are incurred in providing a fringe benefit
• expenses for leisure facility or boat, except where the expenses are incurred in providing a fringe benefit, and
• expenses you incur under an agreement for the provision of non-deductible non-cash business benefits (up to the arms length value of that benefit).

You must also report at G15 that portion of the following purchases and importations that are non-deductible for income tax purposes:

• expenses incurred in the provision of meal entertainment if, for fringe benefit tax purposes, you use either the 50/50 split method or the 12 week register method to determine the taxable value of meal entertainment fringe benefits, and
• entertainment facility leasing expenses if, for fringe benefit tax purposes, you use the 50/50 split method in relations to these expenses.

Annual apportionment 

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.

G18 Adjustments 

Report any decreasing adjustment you have at G18. For more information on adjustments.

G1 Total sales 

This section describes:

• what we mean when we say total sales, what you must report and what you must not report at G1 
• export sales 
• sales with special rules.

What are total sales?

If you are using the calculation worksheet method, total sales to report at G1 means:

• all GST-free sales you make
• all input taxed sales you make, and
• all taxable sales you make (including the GST).

If you are using the accounts method, total sales to report at G1 means:

• all GST-free sales you make
• all input taxed sales you make, and
• all taxable sales you make. Include the GST on the taxable sales only if you have chosen to report amounts that include GST. If you have chosen to report GST-exclusive amounts, you do not report the GST component on your taxable sales at G1.

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.

The amount you report can vary depending on which accounting basis you use to complete your activity statement.

What you must report and what you must not report at G1

Report at G1  

Total amounts for sales including:

• goods or services you sell or supply
• sales of trading stock
• the sale of business assets such as office equipment or motor vehicles, including trade-ins
• the sale, lease or rental of land and buildings
• the provision of memberships
• earnings from financial supplies you make (for example, interest from bank accounts or for lending money but not including the loan principal)
• goods and services provided in return for government grants and certain private sector grants
• cancelled lay-by sales
• forfeited customer security deposits
• employee contributions for fringe benefits you have provided
• the sale of property of a debtor in order to satisfy a debt owed to you by the debtor, if the debtor otherwise would have had to pay GST on the sale
• amounts received for creating, granting, transferring, assigning or surrendering a right (for example, royalties received)
• amounts received for entry into, or release from, an obligation to
• do anything
• refrain from an act, or
• tolerate an act or situation (for example, agreeing, as part of the sale of your business, not to operate a similar business within a certain area)
• the provision of goods or services in return for sponsorship
• the GST-inclusive market value of goods and services or other things that you receive in barter transactions, and
• the GST-inclusive market value of anything you supply to your associate for no payment or sell to your associate for less than the GST-inclusive market value where:
• your associate is not registered or required to be registered for GST
• your associate has not received the thing either partly or wholly for their business
• the thing received by your associate relates partly or wholly to making sales that would be input taxed, or
• the thing supplied is partly or wholly of a private or domestic nature.
• do not include anything that is constituted by an insured settling a claim under an insurance policy or in settling a claim under a compulsory third-party scheme (where you are not an operator of such a scheme). For example, where you supply goods to an associate as part of settlement of a claim under an insurance policy.

Do not report at G1 such things as 

• dividends you receive
• donations and gifts you receive
• private sales not related to your business, for example, selling your home or furniture from your home
• salary and wages you receive
• government pensions and allowances
• amounts you receive from hobby activities
• any trust and partnership distributions you receive
• tax refunds
• receipts for services provided under a pay as you go voluntary agreement unless made to a business that is not fully entitled to claim GST credits for the services
• business loans you receive
• the amount on the sale of a luxury car representing the luxury car tax paid or payable by you
• taxes, fees and charges that have been received by you that don’t include GST, or
• amounts received for sales not connected with Australia, unless a special rule makes the sales taxable, GST-free or input taxed.

Remember to remove GST from the amount you report at G1 if you are using the accounts method and have chosen to show amounts as GST-exclusive.

For more information on G1 items refer to:

• GST and grants (NAT 7037)
• GST for the racing industry (NAT 13425)
• Bartering and barter exchanges (NAT 9748)
• GST and Australian travel packages sold by foreign tour operators (NAT 13904)
• GST Travel agents and commissions (NAT 4518)
• GST & consignment sales (NAT 6457) – only available on our website at www.ato.gov.au 
• GST and gambling (NAT 3018)
• GST and real estate services for non-residents (NAT 11222)
• GST and real estate services for non-resident property owners supplied on or after 1 April 2005 (NAT 12600)
• GST and repair services for non-resident property owners (NAT 11223)
• GST and repair services for non-resident property owners supplied on or after 1 April 2005 (NAT 12599)
• GST and the disposal of capital assets (NAT 7682)
• Goods and Services Tax Determination GSTD 2001/2
• Goods and Services Tax Determination GSTD 2001/2 is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?
• Goods and Services Tax Ruling GSTR 2001/6 Goods and services tax: non-monetary consideration, and
• Goods and Services Tax Ruling GSTR 2003/14 Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange.

Export sales

If you have made a GST-free sale of exported goods and show the free on board value (this is the value for Customs purposes) of the export at G2, together with the amount received for freight and insurance relating to that export at G3, then report at G1 the amount equal to the sum of the amounts shown at G2 and G3 for that export.

Sales with special rules

Sales of excisable goods in bond 

If you have made a sale of excisable goods in bond, report the sale at G1.

However, you should report at G1 the sale price plus 110% of the excise duty that would have applied if the goods had been entered for home consumption if you make a sale to a:

• purchaser who is not registered or required to be registered for GST, or
• purchaser who is registered or required to be registered for GST and:
• the purchaser has not purchased the thing wholly or partly for their business
• the thing purchased is wholly or partly of a private or domestic nature, or
• the thing purchased relates wholly or partly to making sales that would be input taxed.

For assistance with sales of goods in bond, phone us on 13 28 66.

Other sales 

If you conduct the following types of sales, there may be special rules you need to consider when you report an amount at G1 on your activity statement:

• hire purchase sales
• sales made through an agent
• sales made as agent for a non-resident
• coin-operated machine sales
• sales for which part of the payment is received before the total payment is known, and
• sales made under a conditional contract or a contract subject to retention clause.

For more information about these types of sales, refer to:

• Hire purchase, leasing and GST (NAT 3491)
• GST and treatment of supplies through agents (NAT 11504)
• Goods and Services Tax Ruling GSTR 2000/37 Agency relationships and the application of the law, and
• Goods and Services Tax Ruling GSTR 2000/29 Attributing GST payable, input tax credits and adjustments and particular attribution rules.

Does the amount shown at label G1 include GST? 

The value of this field will be either ‘Yes’ or ‘No’.

G21 (Tax Office instalment amount) or Varied instalment amount) 

This amount is calculated by the Tax Office based on previous amounts reported by you.

G22 Estimated net GST for the year 

Your new estimated net GST amount for the current financial year.

G23 Varied amount for the quarter 

Your varied amount for a quarter, based on a percentage of the figure you entered in ‘G22’.

G24 Reason for variation 

The reason you varied your GST instalment amount.