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Changing your GST filing frequency

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You can change your filing frequency in myIR.

If things change in your business or organisation you might want to change your filing frequency to another one you’re eligible for.

For example, if you find six-monthly filing is a big job you might change to two-monthly filing.

It’s a good idea to align your GST filing frequency with your income tax balance date. Your balance date is the end of your financial year. In most cases this will be 31 March.

When you must change

If your sales in any 12-month period change you might no longer be eligible to use your current filing frequency.

Check the table below to see who is eligible for each filing frequency and if you need to change.

Filing frequency

Who's eligible

Monthly

  • You must file monthly if your sales are over $24 million in any 12-month period.
  • For a GST group the $24 million applies to the group as a whole.

Two-monthly

  • Anyone with sales under $24 million in any 12-month period.
  • For a GST group the $24 million applies to the group as a whole.

Six-monthly

  • Anyone with sales under $500,000 in any 12-month period.
  • For a GST group the $500,000 applies to the group as a whole.