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  • How the GST instalment amount is calculated

    The GST instalment amount at label G21 on your activity statement is generally based on the actual GST net amounts you reported in your activity statements or most recent annual GST return.

    Note: If you are newly registered for GST, the net amount for your first quarter is excluded from the calculation of your GST instalment. This is because the net amount for your first quarter might be affected by start-up costs.

    Your GST instalment amounts may change during the year if you vary your instalment amount or lodge an annual GST return.

      Last modified: 28 Jun 2017QC 16312