GST return frequency options

GST returns can generally be filed monthly, two-monthly or six-monthly. Monthly filing is available to anyone and is required when sales are over $24 million in a 12-month period. Two-monthly filing is available when sales are under $24 million. Six-monthly filing is available when sales are under $500,000.

The filing frequency must align with the income-tax balance date. A non-resident business that only supplies remote services, low-value imported goods or listed services may use quarterly filing. Confirm the frequency recorded in myIR before changing Afirmo.