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GST instalments

If you elect to pay GST by instalments, you pay quarterly then report your actual GST information annually.

Last updated 14 September 2026


Eligibility

Find out if you are eligible to elect to pay GST by quarterly instalments.

Choosing GST instalments and changing your choice

If you are eligible, we will change your reporting method to instalments.

Lodging your annual GST return

You must lodge your annual GST return and make any balancing payment by the date your tax return is due.

Varying your instalment amount

Vary your quarterly amount if you think your total instalments will be more or less than your annual GST liability.

Primary producers and special professionals

Primary producers and special professionals who meet certain criteria only pay GST instalments in the last 2 quarters.

QC16380