Goods and services tax (GST)

Last updated 15 October 2024

List of approved forms – GST
Title	Approved form legislative reference	NAT number
Add a new business account	Section 25-1, section 25-5, subsection 27-10(1), section 29-45 and section 151-10 of the A New Tax System (Goods and Services Tax) Act 1999. Subsection 16-140(2) of schedule 1 to the Taxation Administration Act 1953. Subsection 8AAZLH(2) of the Taxation Administration Act 1953.	2954
Application to cancel a GST or PAYG withholding branch	Sections 54-70 and 54-75 of the A New Tax System (Goods and Services Tax) Act 1999.	15299
Application to cancel registration	Section 18 of the A New Tax System (Australian Business Number) Act 1999. Sections 25-50, 25-55, 25-57, 54-70 and 54-75 of the A New Tax System (Goods and Services Tax) Act 1999	2955
Application to register a GST or PAYG withholding branch	Section 54-5 of the A New Tax System (Goods and Services Tax) Act 1999. Section 16-142 of Schedule 1 to the Taxation Administration Act 1953. Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.	14834
Consolidation of GST returns – notification by GST joint venture operator	Subsections 51-52(1) and (3) of the A New Tax System (Goods and Services Tax) Act 1999.	3392
Election to use a simplified GST accounting method	Paragraphs 123-10(1)(a) and 123-10(1)(aa) of the A New Tax System (Goods and Services Tax) Act 1999.	4370
Notice to revoke an election to use a simplified GST accounting method	Paragraph 123-10(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999.	4371
GST group – notification of forming, changing or cancelling	Section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999. Section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999. Section 48-73 of the A New Tax System (Goods and Services Tax) Act 1999.	2952
GST joint venture – notification of forming, changing or cancelling (see note 5)	Sections 51-5, 51-7, 51-52, 51-70 of the A New Tax System (Goods and Services Tax) Act 1999 Subsection 355-25(2) of Schedule 1 to the Taxation Administration Act 1953. Subsection 8AAZLH(2) of the Taxation Administration Act 1953.	2953
GST on property settlement - GST payments at settlement	Section 16-150 of Schedule 1 to the Taxation Administration Act 1953.	No NAT number
GST on property settlement - request refund of amount withheld in error	Section 18-85 of Schedule 1 to the Taxation Administration Act 1953.	No NAT number
Application to form, cancel or change details for a GST religious group (see note 5)	Sections 49-5, 49-70 and 49-75 of the A New Tax System (Goods and Services) Act 1999.	3412
Indirect tax sharing agreement of GST groups and GST joint ventures	Section 444-80 of the Taxation Administration Act 1953.	No NAT number
Refunds of excess GST (see note 5)	Section 142-15 of the A New Tax System (Goods and Services Tax) Act 1999.	No NAT number
Notification requirement of a supply made by a non-resident through a resident agent	Subsection 57-7(2) of A New Tax System (Goods and Services Tax) Act 1999.	No NAT number
Notifying amounts of GST to recipients of offshore supplies of low value goods	Section 84-89 of A New Tax System (Goods and Services Tax) Act 1999.	No NAT number
Notifying the Comptroller-General of Customs that a supply was a taxable supply	Section 42-15 of A New Tax System (Goods and Services Tax) Act 1999.	No NAT number
GST Return in relation to the importer (deferred GST)	Section 33-15.01A of the A Tax System (Goods and Service Tax) Regulations 1999. Section 31-5 of A New Tax System (Goods and Services Tax) Act 1999. Section 31-15 of A New Tax System (Goods and Services Tax) Act 1999.	No NAT number
Supplementary annual GST return	Section 31-20 of the A New Tax System (Goods and Services Tax) Act 1999	75615

Note 5: Form not available on PODS.

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QC27234