• Goods and services tax

    Key lodgment and payment dates for business - GST annual returns and instalments.

    July

    28 Jul 

    GST instalments

    Quarter 4 (April-June) instalment notices (forms S and T).

    Final date for payment and, if varying the instalment amount, lodgment.

    August

    21 Aug 

    Final date for eligible monthly GST reporters to elect to report GST annually.

    October

    28 Oct 

    GST instalments

    Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.

    Final date for opting out of option 3 for the current financial year.

    28 Oct

    Final date for eligible quarterly GST reporters to elect to report GST annually.

    28 Oct

    GST instalments

    Quarter 1 (July-September) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

    31 Oct 

    Annual GST return or Annual GST information report – lodgment and payment is due when your income tax return is due.

    If you use a tax agent, different due dates may apply.

    February

    28 Feb 

    Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.

    28 Feb

    GST instalments

    Quarter 2 (October-December) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

    April

    28 Apr 

    GST instalments

    Quarter 3 (January-March) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

    See also:

    Last modified: 30 Jul 2015QC 32054