GST – completing your activity statement

For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.

Your activity statement is personalised to your business and is based on your GST registration details. It is important that you report on the form that we send you. We will send it to you with sufficient time for you to complete it before you need to lodge it.

From 1 July 2012, a self-assessment system applies to indirect tax laws. When you lodge your activity statement for a tax period that starts after that date, it becomes a notice of assessment issued on the day you lodge.

Terms we use

When we say:

  • sales, we mean the GST term supplies
  • purchases, we mean the GST term acquisitions
  • GST credits, we mean the GST term input tax credits
  • reporting period, we mean the GST term tax period
  • payments made or received, we mean the GST term consideration
  • business, we mean the GST term enterprise.

Some technical terms used in these instructions may be new to you. They are explained in the list of Definitions.

See also:

    Last modified: 16 Mar 2016QC 17458