These fields are only displayed if you have a GST obligation for this activity statement.
GST accounting method
The accounting method you have chosen to use. It can be either cash or non-cash (accruals).
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 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:
If you are using a cash basis of accounting for GST, you must include amounts of GST, GST credits, sales, purchases and importations in a reporting period to the extent that you have received or provided payment in relation to those amounts in that reporting period.
Special rules apply in some circumstances.
For more information about GST accounting methods, refer to Cash and non-cash accounting (NAT 3136).
If you are using a non-cash (accruals) basis of accounting for GST, you must include amounts of GST, GST credits, sales, purchases and importations in the reporting period that is the earlier of:
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.
G1 Total sales
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.
The amount you report can vary depending on which accounting basis you use to complete your activity statement.
Before completing G1:
Report at G1:
Total amounts for sales including:
Do not report at G1 such things as:
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:
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 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:
For assistance with sales of goods in bond, phone us on 13 28 66.
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:
For more information about these types of sales, refer to:
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.
Remember that all amounts reported at G2 should also have been reported at G1.
Before completing G2 refer to terms and definitions we use.
The free on board value (this is the value used for Customs purposes) of export goods if the export is GST-free because:
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.
Amounts for these GST-free exports:
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:
G3 Other GST-free
This section describes what you can report at G3.
Before completing G3:
All GST-free sales (other than export amounts shown at G2) that you’ve made.
GST-free sales include such things as:
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:
For more information about other GST-free sales, refer to:
Before completing G4 on your activity statement:
Report amounts received from making input taxed sales at G4.
Input taxed sales include:
Under some circumstances you may be able to elect for the following sales to be input taxed:
For more information, refer to:
Report any increasing adjustments you have at G7. For more information on adjustments.
G10 Capital purchases
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:
If you haven’t already done so, check the list of supplementary instructions to see if you need to obtain any additional instructions that apply to your purchases.
Refer to the terms and definitions we use.
Report at G10
Do not report at G10
For more information, refer to Luxury car tax (Nat 3394).
Remember to remove GST from the amount you report at G10 if you are using the accounts method and have chosen to show amounts as GST-exclusive.
If you have imported capital items for your business, see information at G11 about what amounts to report at G10.
For more information about purchases of capital items, refer to:
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:
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.
For more information about tax invoices, refer to Tax invoices and GST credits (NAT 12358).
G11 Non-capital purchases
Non-capital purchases may include:
Report at G11
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
For more information about non-capital purchases, refer to:
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.
For more information about importing goods, refer to:
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:
Remember to remove GST from the amount you report at G11 if you are using the accounts method and have chosen to show amounts as GST-exclusive.
Before completing G13:
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:
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.
Before completing G14:
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.
Before completing G15:
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:
If you received anything from an associate for no payment or for less than the GST-inclusive market value, you must:
You also report at G15 the following purchases or importations that are not income tax deductible:
You must also report at G15 that portion of the following purchases and importations that are non-deductible for income tax purposes:
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 about annual private apportionment, refer to GST and annual private apportionment (NAT 12877).
Report any decreasing adjustment you have at G18. For more information on adjustments.
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:
If you need assistance with your adjustments, refer to the supplementary instructions Making an adjustment on your activity state (NAT 11035).
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.
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.
Before completing G1
Report at G1
Do not report at G1 such things as
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.
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:
These fields are displayed if you have selected Option 3 to pay your GST instalment amount quarterly.
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.
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you is correct.
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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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