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Annual GST returns for not-for-profits

A not-for-profit organisation may be able to report and pay its GST annually.

Last updated 6 April 2017

Your not-for-profit organisation can elect to report and pay its GST annually if both of the following apply:

  • it is not required to register for GST, but it has registered voluntarily.  
    • However, your organisation will not be eligible to report and pay annually if the only reason that it is not required to be registered for GST is because it disregards certain offshore supplies of rights or options in working out its GST turnover.
  • it has not elected to pay GST by instalments.

You can make this election in any financial year:

  • from 1 July to 21 August, if your organisation reports monthly
  • from 1 July to 28 October, if your organisation reports quarterly.

Once you have made this election, we will issue an annual GST return in July each year. Your first year of annual reporting will be from the date the election took effect until 30 June.

Your annual GST return and payment are due at the same time as your income tax return. If your organisation is not required to lodge an income tax return, you must lodge its annual GST return with payment by 28 February.

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