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 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.
The accounting method you have chosen to use. It can be either cash or non-cash (accruals).
Special rules apply in some circumstances for both GST accounting options.
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:
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.
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:
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.
For more information on G1 items refer to:
Does the amount shown at label G1 include GST?
The value of this field will be either Yes or No.
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sales includes things such as:
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:
For more information, refer to GST - completing your activity statement - G10 Capital 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.
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
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.
G11 Non-capital purchases
Non-capital purchases may include:
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 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.
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:
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.
Before completing 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.
For more information about the financial
acquisitions threshold, refer to Goods
and Services Tax Ruling GSTR2003/9 Goods and services tax:
financial acquisitions thresholds.
You may not be entitled 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 GSTR2001/3 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.
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.
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:
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.Back to top
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.
The amount you report can vary depending on which accounting basis you use to complete your activity statement.
Export sales and sales with special rules
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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can rely on, so we make every effort to ensure that what we give
you is correct.
If you follow our advice or guidance and it turns out to be
incorrect, or it is misleading and you make a mistake as a
result, we will take that into account when determining what
action, if any, we should take.
Some of the advice and guidance on this website applies to a
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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