GST – completing your activity statement - Australian Taxation Office

07 COMPLETING THE GST LABELS ON YOUR ACTIVITY STATEMENTWhat you do and do not report at G15Report at G15:n amounts for purchases and importations that are of aprivate or domestic nature – if a purchase or importationwas only partly of a private or domestic nature, you must––work out what amount of the purchase or importationwas of a private or domestic nature––only report that amount at G15n anything you received from an associate for no paymentor for less than the GST-inclusive market value – in thesecases you must––work out what portion of the thing is of a privateor domestic nature––report that amount of the GST-inclusive market valueof the thing at G15n purchases or importations that are not income taxdeductible, including––expenses for maintaining your family––penalties––uniforms (if they are not compulsory or protectiveclothing)––entertainment expenses, except where the expensesare incurred in providing a fringe benefit––travel expenses for relatives, except where the expensesare incurred in providing a fringe benefit––recreational club expenses, except where the expensesare incurred in providing a fringe benefit––expenses for leisure facility or boat, except where theexpenses are incurred in providing a fringe benefit––expenses you incur under an agreement for providingnon-deductible non-cash business benefits (up to thearm’s length value of that benefit).n any portion of the following purchases and importationsthat are non-deductible for income tax purposes––expenses incurred when providing meal entertainmentif for fringe benefit tax purposes you use either the50/50 split method or the 12-week register method todetermine the taxable value of meal entertainment fringebenefits––entertainment facility leasing expenses if for fringe benefittax purposes, you use the 50/50 split method in relationto these expensesn if you are eligible and have made a valid annualapportionment election, report at G15 amounts for yourprivate portion of purchases and importations subjectto the election.For more information about annual privateapportionment, refer to GST and annual privateapportionment.You report amounts for all these purchases orimportations at G15 even if you are an income taxexempt entity.For more information, refer to:n GSTA TPP 051 Goods and services tax: To what extentis an acquisition creditable if an employer uses the 50/50split method for entertainment fringe benefits?n GSTR 2001/3 Goods and services tax: GST and howit applies to supplies of fringe benefits.35