GST – completing your activity statement – business norms method

These instructions are for small businesses that use the business norms percentages simplified GST accounting method (SAM) to calculate the GST they are liable to pay for a tax period.

You need to read these instructions together with:

These instructions contain information on:

They also include a worked example to show you how to fill in the GST section of your activity statement based on the business norms simplified GST accounting method and where to go for more information.

    Last modified: 22 May 2014QC 19056