GST Decision Time

GST Reporting Options, Payments and Installments

If a client wants to alter their reporting method for quarterly goods and services tax (GST), they must advise the ATO by the due date for first-quarter activity statements.

If you do not advise the ATO by the due date your client will have to report and pay GST in the same way as they did in the previous year.

The GST reporting methods for quarterly remitters are:
  • Option 1 - report and pay GST quarterly
    This option allows a client to calculate report and pay their actual GST amounts quarterly.
  • Option 2 - pay GST quarterly and report annually
    This option allows a client to report less information on their quarterly activity statement but still calculate and pay their actual GST amounts quarterly.
  • Option 3 - pay a GST instalment quarterly and report annually
    This option allows a client to pay a quarterly GST instalment amount that the ATO calculates (or the client varies) and report their actual GST information annually on an annual GST return

To Make a Change in GST Reporting Options

To change your client's quarterly GST reporting method you can:
  • Select a different option box on their first quarter activity statement
  • Phone 13 72 86 Fast Key Code 113 between 8.00am and 6.00pm Monday to Friday
  • Write to the ATO at:
    Australian Taxation Office
    PO Box 3373
    PENRITH NSE 2740
Remember, once the GST reporting option has been chosen, your client must report and pay instalments this way for the remainder of the income year.



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How to alter their reporting method for quarterly goods and services tax (GST). You may opt to report and pay GST quarterly, pay GST quarterly and report annually, pay a GST instalment quarterly and report annually. Accounting and bookkeeping tips from Lets Tals Your Tax. GST Reporting Options explained.