• Complete activity statement - GST

    Goods and services tax (GST)


    These fields are only displayed if you have a GST obligation for this activity statement.
     

    For information about the terms used in this document, refer to Definitions
     

    Option 1 Calculate GST and report quarterly

    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.

    Identifying your accounting basis

    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.
     

    GST accounting method

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

     

    Accounting on a cash basis or non-cash basis (accruals)

    Special rules apply in some circumstances for both GST accounting options.
     

    Cash basis 

    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.
     

    Non-cash basis (accruals) 

    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 the reporting period in which you have either:

    • received or provided any of the payment in relation to those amounts
    • issued or have been issued with an invoice in relation to those amounts.
    For more information about GST accounting methods, refer to Cash and non-cash accounting
     

    Special rule 

    You claim your GST credits on importations in the same reporting period that you pay the GST to the Australian Customs and Border Protection Service, unless you are using the deferred GST scheme.  

     For more information, refer to GST and imported goods.

    GST labels

    G1 Total sales 

    This section describes:

    What are total sales? 

    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:

    • all GST-free sales you make
    • all input taxed sales you make
    • 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.

       

    Before completing G1 check if you need to obtain any additional instructions that apply to your sales.


    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:

     
     
    Export sales, sales with special rules and other sales

     

      For information on Export sales and sales with special rules such as excisable goods in bonds and other sales, refer to GST– completing your activity statement.

     


     

    Does the amount shown at label G1 include GST? 

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

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      G2 Export sales   Remember that all amounts reported at G2 should also have been reported at G1.

     
     

      G3 Other GST-free    

    GST-free sales includes things such as:

    • most basic foods
    • health and education services
    • certain childcare services.
     
       
    Before completing G3: 
    • if you haven’t already done so, check the list of additional instructions to see if you need to obtain any additional instructions that apply to your sales
    • remember that all amounts reported at G3 should also have been reported at G1 
    For more information, refer to GST– completing your activity statement – G3 other GST-free sales 
     

     
     

    G4 Input taxed sales  Before completing G4 on your activity statement:
    • if you have not already done so, check the list of additional instructions to see if you need to obtain any additional instructions that apply to your sales 
    • remember that you do not report G4 on your activity statement, but you do need to show it in your records. It is used to calculate the amount that you report at 1A on your activity statement 
    • remember that all amounts reported at G4 on the worksheet should also have been reported at G1.  
     
     

    For more information, refer to:

     

     

    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
    • capital purchased for $1000 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)
    • 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
    • normal running expenses such as stationery and repairs, or equipment rentals or leases.
     
      Check the list of additional instructions to see if you need to obtain any additional instructions that apply to your purchases. 
       
     
     

    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.

       
    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

    • you only need to record capital items costing more than $1,000 at G10 (capital purchases)
    • 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 $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.

     

    For more information refer to Valid tax invoices and GST credits.

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    G11 Non-capital purchases 

    This section provides information about:

    • what we mean when we say non-capital purchases
    • purchases and importations with special rules.
     
    What are non-capital purchases?

    Non-capital purchases may include:

    • trading stock
    • normal running expenses such as stationery and repairs, or equipment rentals or leases.
     
      Check the list of additional instructions to see if you need to obtain any additional instructions that apply to your purchases. 
     
    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
    • 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)
        • 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
      • the GST you are liable to pay on the taxable importations
    • the GST you are liable to pay on the imports, multiplied by 11.

    If you pay additional GST to the Australian Customs and Border Protection 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 either:
     

    • was not wholly or partly for your business
    • relates wholly or partly to making sales that would be input taxed
    • 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
    • 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 $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.


     

    For more information, refer to Valid tax invoices and GST credits 

     

     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.

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     G13 Purchases for making input taxed sales
     

     Before completing G13:

    •   check the list of additional instructions to see if you need to obtain any additional instructions that apply to your purchases and importations  
    • remember not to report G13 on your activity statement, but you need to show it in your records. It is used to calculate the amount that you report at 1B on your activity statement
    • remember that all amounts reported at G13 on the worksheet should also have been reported at G10 or G11. 

     

     

    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 GSTR2003/9 Goods and services tax: financial acquisitions thresholds. 

     

    Fringe benefits 

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

    • is provided as a fringe benefit
    • 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 
    • not report an amount in respect of the purchase or importation at either G14 or G15.
     
     

    For more information, refer to Goods and Services Tax Ruling GSTR2001/3 GST and how it applies to supplies of fringe benefits. 

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    G14 Purchases without GST in the price   

    Before completing G14:

    • check the list of additional instructions to see if you need to obtain any additional instructions that apply to your purchases and importations  
    • remember not to report G14 on your activity statement, but you need to show it in your records. It is used to calculate the amount that you report at 1B on you activity statement
    • remember that all amounts reported at G14 on the worksheet should also have been reported at G10 or G11.
     
     

    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
    • 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.

    G15 Estimated purchases for private use or not income tax deductible
     
    Before completing G15:

    • check the list of additional instructions to see if you need to obtain any additional instructions that apply to your purchases and importations 
    • remember not to report G15 on your activity statement, but you need to show it in your records. It is used to calculate the amount that you report at 1B on your activity statement 
    • remember that all amounts reported at G15 on your worksheet should also have been reported at G10 or G11.  
     
     

    You report amounts for all these purchases or importations at G15 even if you are an income tax exempt entity.

     

    For more information, refer to:

     
     

    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.

     

    For more information about annual private apportionment, refer to GST and annual private apportionment 

    G18 Adjustments 

    Report any decreasing adjustment you have at G18.

     
    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:

    • increasing adjustments, which increase the net amount of GST you are liable to pay
    • decreasing adjustments, which decrease the net amount of GST you are liable to pay. 
    When do adjustments arise?

    You may have an adjustment if:

    • an event occurs that has the effect of changing the price of a sale or a purchase for example, you provide a discount to a customer or receive a rebate from a seller
    • a taxable sale you made, or a purchase for which you are entitled to a GST credit, is cancelled for example, where goods are returned
    • you write-off a bad debt or you recover a previously written-off bad debt
    • your actual use of a purchase or importation for business purposes differs from your intended use.

    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.Back to top 

     

     For more information, refer to Making adjustments on your activity statements 

     
     

     

    Option 2 Calculate GST and report annually

    These fields are displayed if you have selected Option 2 to calculate your GST and report annually.

    G1 Total sales 

    This section describes:

     
    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
    • 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
    • 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.

       Before completing G1 check if you need to obtain any additional instructions that apply to your sales.
       

     

     For more information, refer to:
     

     Export sales and sales with special rules  

     For more information on Export sales and sales with special rules such as excisable good in bonds and other sales, refer to GST– completing your activity statement 

     

    Does the amount shown at label G1 include GST? 

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

    Option 3 Pay GST instalment amount quarterly

    These fields are displayed if you have selected Option 3 to pay your GST instalment amount quarterly. 

    G21 (ATO instalment amount) or Varied instalment amount) 

    This amount is calculated by us 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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