To be in the approved form, you need to lodge it online by uploading it via Online services for businessExternal Link or Online services for agentsExternal Link. We don't accept paper or email lodgments. For more information on electronic lodgment, visit our Online services page.
To lodge using:
- Online services for business, select Lodgments then Reports and forms
- select General purpose financial statements then Add
- complete all mandatory details and select Submit.
- Online services for agents at the Client summary
- select Lodgment then Client forms
- select General purpose financial statements then Add
- complete all mandatory details.
Your GPFS must be in English or be an English translation.
Your GPFS should be in PDF format. We will reject any PDF documents containing encrypted data, active content (for example, JavaScript, PostScript), external references, and PDF documents with attached objects or executables. The maximum file size allowable is currently 20MB.
If you are a member of a group consolidated for accounting purposes, you need to give us a GPFS even if another member of your group also gives us the same GPFS.
Alternative arrangement for entities with no ABN
You may have difficulties lodging your clients GPFS in the approved form if an entity doesn't have an ABN. To lodge on behalf of an entity with no ABN, you need to lodge using our alternative arrangement via Online services for agentsExternal Link. We don't accept paper lodgments. For more information on electronic lodgment, visit our Online services page.
Lodge using:
- Online services for agents at the Client summary
- Initiate a New message on behalf of your client
- select View more topics
- select General questions/problems/help
- select Managed Lodgment program
- add Message, 'We cannot lodge a General Purpose Financial Statement (GPFS) on behalf of our client in the approved form as our client does not have an ABN. As part of the alternative lodgment arrangement for impacted clients, we have been instructed to use this messaging service to inform of our intention to meet our clients GPFS reporting obligations.'
- complete all mandatory fields and select Send.
- record the receipt number
- Email GPFS@ato.gov.au with the following:
- receipt number
- lodgment period end date
- attach the GPFS PDF file
Your GPFS must be in English or be an English translation.
Your GPFS should be in PDF format. We will reject any PDF documents containing encrypted data, active content (for example, JavaScript, PostScript), external references, and PDF documents with attached objects or executables. The maximum file size allowable is currently 20MB.
If you're a member of a group consolidated for accounting purposes, you need to give us a GPFS even if another member of your group also gives us the same GPFS.