Applying annual private apportionment

How to apply annual private apportionment on your activity statement.

Last updated 14 September 2026

Start date

If you're eligible to use annual private apportionment at any time, you can do so at any time. You can start at the beginning of the next tax period for which an activity statement is not yet due.

You don't need to notify us if you choose to use annual private apportionment, however you must keep records that include both the date:

you chose annual private apportionment
it took effect.

Example: date of effect of annual private apportionment

Daniella reports and pays GST quarterly, and her business activity statement for the quarter ended 31 March is due on 28 April.

Daniella decides to elect to use annual apportionment on 19 April. As Daniella made her election before the due date of the March quarter activity statement, the election takes effect from 1 March (the first day of the tax period for which an activity statement is not yet due).

End of example

Requesting a different start date

If you want your apportionment to take effect from the start of another tax period, you need to request our permission.

Online request

You can contact us by using Online services for business or Online services for agents and following these steps. Once logged in:

select the Communication tab and then either Secure mail or Practice mail
select New.
in the Topic field, select View more topics from the drop-down list
in the Other topics list, select GST
select the subject Other Sales, Purchases or Tax invoice enquiry from the drop-down list
complete all the required details and click Submit.

Your registered agent can also apply on your behalf using Online services for agents.

Written request

Alternatively, you can write to us at:

AUSTRALIAN TAXATION OFFICE
PO BOX 3524
ALBURY NSW 2640
Fax: 1300 139 031

Make sure you include the following details:

the name of your business
your Australian business number (ABN)
the date you would like your apportionment to take effect. The date of effect must be the first day of one of your tax periods.
a brief reason for your request
your signature.

If your request is approved, your previous activity statements may need to be revised.

If your request is disallowed and you are not satisfied with this decision, you can ask us to review it.

QC17872