Consolidation of GST returns - by GST joint venture operator

Consolidating GST returns

A joint venture operator of 2 or more goods and services tax (GST) joint ventures may elect to consolidate all of the GST returns in relation to those joint ventures.

The net amount for the consolidated GST joint venture return will be the aggregate of the net amounts that would have applied to the individual joint ventures if the election was not in place.

Who should use this form

Use this form to notify us you have:

• elected to consolidate GST returns for all your GST joint ventures
• cancelled an election to consolidate GST returns for all your GST joint ventures.

For more information, see:

• GST joint venture - notification of forming, changing or cancelling (NAT 2953)
• GSTR 2004/2 Goods and services tax: What is a joint venture for GST purposes?
• Privacy notice for Consolidation of GST returns – notification by GST joint venture operator

Download a form

You can download the form in Portable Document Format (PDF) –Consolidation of GST returns - notification by GST joint venture operator (NAT 3392, PDF, 194KB)This link will download a file.

Lodge your form

Keep a copy of your completed form for your records. Lodge the original including any attachments using:

• secure mail through Online services for business
• practice mail through Online services for agents.

Lodge through Online services for business

If you use Online services for business to lodge your form, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business:

1. Complete the form.
2. Save the completed form as a PDF to your computer.
3. Log in to Online services for business.
4. Select Communication, then Secure Mail.
5. Create a New message.
6. Go to the Topic list and select Registrations.
7. Go to Subject list and select GST Joint Venture Notification.
8. Attach the form and any attachments.
9. Provide your contact details and complete the declaration.
10. Select Send.

You will receive a receipt number once you've lodged your form.

Tracking your progress

You can track your form's progress in Online services for business by selecting Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Go to the Topic list and select Registrations.
4. Go to the Subject list and select GST Joint Venture Notification.
5. At Enquiry type, select I am enquiring on behalf of client.
6. Search for your client and select them.
7. Attach the form and any attachments.
8. Provide your contact details and complete the declaration.
9. Select Send.

You will receive a receipt number once the message has successfully been sent.