Reporting and paying annually

If your GST turnover is less than $75,000 ($150,000 for non-profit organisations), you may be eligible to report and pay annually.

You can elect to report and/or pay GST annually if:

  • you are not required to register for GST. For this to be the case, your projected GST turnover, calculated at the time you make your election, must be less than the registration turnover threshold, that is  
    • $75,000 for business (and all other entities except non-profit organisations), or
    • $150,000 for non-profit organisations, and
  • you have not elected to pay GST by instalment amounts as advised by us.

Some businesses are required to register for GST regardless of their GST turnover (for example, taxi drivers and some agents for non-residents).

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Find out more

Options for reporting and paying GST

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    Last modified: 24 May 2014QC 18093