Show download pdf controls
  • Eligibility

    You can choose to use annual private apportionment if you are a small business with an annual turnover of less than $10 million, or an enterprise (that is not a business) with a GST turnover of $2 million or less.

    You can only use annual private apportionment if you lodge your GST returns on a quarterly or monthly basis, not if you pay GST by instalments or report GST annually.

    See also:

    GST groups

    The representative of a GST group can only choose to use annual private apportionment if each member of the group satisfies the eligibility criteria.

    Any decision made by the representative member to use annual private apportionment, or to stop using it, applies to each member of the GST group.

    See also:

      Last modified: 24 May 2017QC 17872