When <strong>completing</strong> this form:■ print clearly using a black pen04 ■ IDENTIFY round down YOUR to REPORTING whole dollars AND (do PAYMENT not show cents) PERIOD■ if reporting a zero amount, print ‘0’ (do not use NIL)■ leave boxes blank if not applicable (do not use N/A, NIL)■ do not report negative figures or use symbols such as +, −, /, $.Goods and services Offi use only tax (<strong>GST</strong>)Payment due on<strong>GST</strong> accounting methodContact phone numberAuthorised contact personwho completed the form00000ORORComplete Option 1 OR 2 OR 3 (indicate one choice 41890611 with an X)Option 1: Calculate <strong>GST</strong> and report quarterlyBusiness <strong>activity</strong><strong>statement</strong>Total sales(G1 requires 1A completed) G1 $ , , .00Does the amount shownOption 2: Calculate <strong>GST</strong> quarterly and report annuallyOROption 2 at <strong>–</strong> G1 Calculate includeDocument<strong>GST</strong>?IDand pay Yes <strong>GST</strong> quarterlyNo(indicate with X)and report annuallyUnder this option, you must ABN report amounts at the followingExport sales G2 $labels on <strong>your</strong> <strong>activity</strong> <strong>statement</strong> each , quarter: , .00Form due onn G1 (total sales)n 1A Other (<strong>GST</strong> <strong>GST</strong>-free on sales)G3 $ , , .00 ORPayment due onn 1B (<strong>GST</strong> on purchases).Capital<strong>GST</strong>purchasesaccounting methodAt the end of the financialG10 $year we will , send you , .00an AnnualNIL) <strong>GST</strong> information Contact phone report, number on which you must report amounts+, −, /, at $. the Non-capital following Authorised purchases contact labels: person G11 $ , , .00n G2 (export who completed sales) the formReport <strong>GST</strong> on sales at 1A and <strong>GST</strong> on purchases at 1Bin n the G3 Summary (other <strong>GST</strong>-free section over sales) the pagen G10 (capital purchases)n G11 (non-capital purchases).Option 2: Calculate <strong>GST</strong> quarterly and report annuallyTotal sales(G1 requires 1A completed) G1 $ , , .00Does the amount shownat G1 include <strong>GST</strong>? Yes NoThe Annual <strong>GST</strong> (indicate return with will X) also be used to account for anydifference Report <strong>GST</strong> between on sales at <strong>your</strong> 1A and actual <strong>GST</strong> annual on purchases <strong>GST</strong> liability at 1B and thetotal in the of Summary <strong>your</strong> instalment section over amounts the page for the year.Option 3: Pay <strong>GST</strong> instalment amount quarterlyWrite the G21 amount at 1A in the Summary section over the page(leave 1B blank)OR if varying this amount, complete G22, G23, G24Write the G23 amount at 1A in the Summary section over the page(leave 1B blank)Total sales(G1 requires 1A completed) G1 $ , , .00 REPORT Reason code AND for variation PAY <strong>GST</strong> G24 ANNUALLYDoes the amount shownYou can only use this option if you are voluntarily registeredNAT 4189-06.2011 at G1 include [JS 20300] <strong>GST</strong>? Yes Nofor <strong>GST</strong>. That is, you are registered for <strong>GST</strong> and <strong>your</strong> turnover(indicate with X)is under $75,000 ($150,000 for non-profit bodies).Report <strong>GST</strong> on sales at 1A and <strong>GST</strong> on purchases at 1Bin the Summary section over the pageIf you are eligible and have elected to report and pay <strong>GST</strong>Methods of paymentannually, you do not need to report or pay any <strong>GST</strong> duringBPAY ® : contact <strong>your</strong> fi nancial institution to make Direct debit: have <strong>your</strong> payment deducted from <strong>your</strong> fi nancialOption Option 3 <strong>–</strong> 3: thisPay payment <strong>GST</strong> a <strong>GST</strong> instalment from <strong>your</strong>instalment amount cheque quarterly or savings account. institution the year. account At the (not end credit of cards). the financial Phone year, 1800 802 you 308 must to reportQuote biller code 75556 and <strong>your</strong> amount EFT code (shown organise and pay a direct any debit amount or to due. get further You must information. complete the followingquarterly and on the report front of annually the payment slip) as the customer Mail labels payments: on <strong>your</strong> mail Annual the payment <strong>GST</strong> slip return: together with <strong>your</strong> cheque orUnder this option, reference you number. must G21 $ pay a <strong>GST</strong> instalment amount money n G1 order (total using sales) the envelope provided. Please do not use pins orworked Credit out card: by us payments (or varied can by be you) made each online quarter or by (or phone, twice-yearly a staples. Do not send cash. See below for cheque information.card payment fee applies. Go to www.ato.gov.au/howtopay n G2 (export sales)in Write special the G21 cases). amount At the at 1A end in the of Summary the financial section year over we the will page send Post office: payments can be made at any post offi ce by cash,or phone 1300 898 089.you (leave an 1B Annual blank) <strong>GST</strong> return, on which you must report amounts cheque n G3 or (other EFTPOS <strong>GST</strong>-free (where available sales) and subject to daily limits). ADirect credit: you can electronically transfer funds to the $3,000 limit applies to cash payments. Your payment slip must beat OR the if ATO’s varying following direct this labels:namount, credit bank complete account G22, using G23, online G24G10 (capital purchases)banking facilities. presented with <strong>your</strong> payment.n G1 Use (total BSB sales) 093 003, Account number 316 385 and <strong>your</strong>n G11 (non-capital purchases)EFT code.EstimatedPhonenet1800 G22 815 $ 886 for assistance<strong>GST</strong> for the year, if required. , .00 Cheques/money orders should be for amounts in <strong>Australian</strong> dollarsn G2 (export sales)n 1A (<strong>GST</strong> on sales)and payable to ‘Deputy Commissioner of <strong>Taxation</strong>’. Cheques shouldn G3 (other <strong>GST</strong>-free sales)nbe crossed 1B (<strong>GST</strong> ‘Not Negotiable’. on purchases). Payments cannot be made in personVaried amount payablen G10 (capital for the purchases)quarter G23 $ , , .00 at any ATO site or shopfront.n Write G11 the (non-capital G23 amount purchases) at 1A in the Summary section over the pagen (leave 1A (<strong>GST</strong> 1B blank) on sales)n 1B Reason (<strong>GST</strong> code on for variation purchases). G24G21 $Estimated net G22 $<strong>GST</strong> for the year, , .00For more information about reporting and payingVaried amount payable<strong>GST</strong> quarterly, for the quarter refer to G23 Quarterly $ <strong>GST</strong> options , (NAT , 4149). .00For more information about reporting and paying<strong>GST</strong> annually, refer to:n Report <strong>your</strong> <strong>GST</strong> once a year (NAT 12906)n Completing <strong>your</strong> annual <strong>GST</strong> return.n4189-06-2011.indd 15/07/11 3:29 PMs of paymentDirect debit: have <strong>your</strong> payment deducted from <strong>your</strong> fi nancialinstitution account (not credit cards). Phone 1800 802 308 toorganise a direct debit or to get further information.Mail payments: mail the payment slip together with <strong>your</strong> cheque ormoney order using the envelope provided. Please do not use pins orstaples. Do not send cash. See below for cheque information.Post office: payments can be made at any post offi ce by cash,cheque or EFTPOS (where available and subject to daily limits). A$3,000 limit applies to cash payments. Your payment slip must be. presented with <strong>your</strong> payment.Cheques/money orders should be for amounts in <strong>Australian</strong> dollarsand payable to ‘Deputy Commissioner of <strong>Taxation</strong>’. Cheques shouldbe crossed 14 ‘Not Negotiable’. Payments cannot be made in personat any ATO site or shopfront.
IDENTIFY YOUR ACCOUNTING BASIS05The amounts you report on <strong>your</strong> <strong>activity</strong> <strong>statement</strong> willdepend on the accounting basis you have chosen to use,(or are required or allowed to use).ACCOUNTING ON A CASH BASISIf you account for <strong>GST</strong> using a cash basis, you mustinclude <strong>your</strong> amounts of <strong>GST</strong>, <strong>GST</strong> credits, sales,purchases and importations in that reporting periodon <strong>your</strong> <strong>activity</strong> <strong>statement</strong>. You report the amounts thatyou have received or provided payment for in relation tothose amounts in that reporting period.These may not be the full amount of the sale or purchase price.Special rules apply in some circumstances.For more information about <strong>GST</strong> accounting methods,refer to Cash and non-cash accounting (NAT 3136).ACCOUNTING ON A NON-CASH BASIS(ACCRUALS)If you are using a non-cash (accruals) basis of accountingfor <strong>GST</strong>, you must include amounts of <strong>GST</strong>, <strong>GST</strong> credits,sales, purchases and importations in the reporting periodthat is the earlier of the reporting period in which you have:n received or provided any of the payment in relationto those amountsn issued or have been issued with an invoice in relationto those amounts.Special rules apply in some circumstances.You claim <strong>GST</strong> credits on importations in the samereporting period that you pay the <strong>GST</strong> to Customs, unlessyou are using the deferred <strong>GST</strong> scheme <strong>–</strong> refer to Easysteps to the deferred <strong>GST</strong> scheme.For more information about <strong>GST</strong> accounting methods,refer to Cash and non-cash accounting (NAT 3136).15
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