Consolidation of GST returns - notification by GST joint venture operator

What does it mean to consolidate GST returns?

A joint venture operator of two or more goods and services tax (GST) joint ventures may elect to consolidate all of the GST returns in relation to those joint ventures.

The net amount for the consolidated GST joint venture return will be the aggregate of the net amounts that would have applied to the individual joint ventures if the election was not in place.

When to complete this form

Use this form to notify us you have:

• elected to consolidate GST returns for all your GST joint ventures
• cancelled an election to consolidate GST returns for all your GST joint ventures.

You can download this publication in Portable Document Format (PDF).

Consolidation of GST returns - notification by GST joint venture operator (NAT 3392, 635 KB).

For further information, refer to: GST joint venture - notification of forming, changing or cancelling (NAT 2953) GST ruling - GSTR 2004/2