• Annual GST returns

    Your not-for-profit organisation can elect to report and pay its GST annually if both of the following apply:

    • it is not required to register for GST
    • it has not elected to pay GST by instalment amounts.

    However, your organisation will not be eligible to report and pay GST annually if the only reason that it is not required to be registered for GST is because it disregards certain offshore supplies of rights or options in working out its GST turnover.

    Your organisation can make this election in any financial year:

    • from 1 July to 21 August, if it reports monthly
    • from 1 July to 28 October, if it reports quarterly.

    If your organisation elects to report and pay its GST annually, we will send you an annual GST return in July each year. In your first year of annual reporting the return will be for the period from the date the election took effect until 30 June.

    An annual GST return and payment are due at the same time as an income tax return. If your organisation is not required to lodge an income tax return, it must lodge and pay its annual GST return by 28 February.

    See also:

    Annual GST return

    Last modified: 20 Jul 2015QC 33555