How to complete the GST section of your activity statement


You can only use the business norms method if your SAM turnover is $2 million or less.

End of attention

If you use this method, you can estimate your GST-free sales and purchases by applying standard percentages (known as business norms) to your total sales and purchases for every tax period.

If you report and pay annually, you:

  • are only required to take the steps used in preparing the annual return at the end of the year. After calculating the GST you are liable to pay, you must pay the GST to us.
  • report GST using the same method as businesses that report GST annually and pay GST in quarterly instalments.
    Last modified: 22 May 2014QC 19056