GST joint venture - notification of forming, changing or cancelling

What a GST joint venture is

Goods and services tax (GST) joint ventures need to demonstrate that they are formed for specific projects. The participants share products or outcomes based on an agreed equity ratio. They don't share sale proceeds or profits.

All participants must be registered and account for GST on the same basis during the life of the joint venture.

The joint venture operator undertakes the administrative detail of notifying us about forming, cancelling or changing details relating to the joint venture.

If a joint venture participant or operator no longer satisfies the eligibility requirements, they need to be removed from the joint venture.

Who should use this form

Use this form to notify us that you have:

• formed a GST joint venture
• changed the GST joint venture's operator
• added or removed participants from a GST joint venture
• cancelled a GST joint venture.

For more information about:

• GST joint ventures, see GSTR 2004/2 Goods and services tax: What is a joint venture for GST purposes?
• the information we collect, see Privacy notice – GST joint venture – notification of forming, changing or cancelling.

Download a form

You can download the form in Portable Document Format (PDF) GST joint venture - notification of forming, changing or cancelling (NAT 2953, PDF, 423 KB)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.