Guide to small business entity concessions

Paying GST by instalments

What accessing this concession means	What not accessing this concession means	Are there any other eligibility criteria?	How do I access this concession?	When can I access this concession?
You can choose to pay a GST instalment amount worked out by us, which you can vary, each quarter. If you use this method you will also need to lodge an annual GST return.	You will have to calculate your actual net GST amount quarterly.	Yes	We will notify you if you are eligible on your first quarterly activity statement for the year, which covers the tax period 1 July to 30 September. You notify us of this election by selecting this option on your first quarterly activity statement. Note: If you think you are eligible, but have not been advised of an instalment amount, phone us on 13 28 66.	If you choose to use this method you must notify us by 28 October each year.

	For more information, refer to: GST instalments (NAT 4238) Varying your GST instalments (NAT 4239).
	Small business entity concessions - home

Sections within GST concessions

• Accounting for goods and services tax (GST) on a cash basis
• Paying GST by instalments
• Annual apportionment of GST input tax credits