• Choosing instalments and changing your choice

    To pay by instalments you choose this option on your September quarter activity statement and lodge it by the due date. If the instalments option isn't available on your activity statement you may not be eligible for it.

    Your choice will take effect from 1 July – that is, from the beginning of the September quarter. You then pay by instalments for the entire financial year.

    If you want to change to another reporting option, you have to wait until the next financial year. How you change your reporting option depends on what reporting document you receive from us in the first quarter of the financial year. If you receive:

    • an activity statement, you can advise us by choosing a different option box on that quarter's activity statement and lodging it by the due date
    • a quarterly GST instalment notice instead of an activity statement, you'll need to contact us by 28 October.

    To continue to be eligible for the instalments option, make sure you keep your lodgments up to date.

    You shouldn't choose the instalments option if you think you'll be in a net refund position – that is, if your total GST credits for the year will be more than the total GST you're liable to pay. With the instalments option we only pay refunds after you lodge your annual GST return, not each quarter.

    Next step:

    See also:

      Last modified: 22 Jun 2017QC 16380