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Election to use a simplified GST accounting method

Form to elect to use the simplified GST accounting method (NAT 4370).

Last updated 20 April 2021

Use this form if you need to notify us of your election to use one of the simplified goods and services tax (GST) accounting methods.

Download Election to use a simplified GST accounting method (PDF, 221KB)This link will download a file (NAT 4370)

Who can notify us

You can use this form for yourself or for another person or entity provided you have been authorised by that person or entity to act on their behalf.

See also:

Lodging your form

Keep a copy of your completed form for your records and send the original to us:

Lodge online

  • save the completed form as a separate document on your own system
  • log into Online services for businessExternal Link or Online services for agents
  • create a new secure mail message
  • select View more topics, select GST, then Food, entertainment and SAM (simplified accounting method)  
  • add your completed form as an attachment then complete the declaration before sending your message.