When and how to report GST
If your GST turnover is less than $20 million, you generally report and pay quarterly, unless you choose to report and pay monthly.
If your GST turnover is $20 million or more, you must report and pay monthly. You must also send your activity statement to us electronically.
To report and pay your GST obligations, complete one of the GST option boxes on the front of your activity statement and the relevant labels on the back.
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