Changing your GST accounting basis

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GST Dates

JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 28

Your GST return and payment is due for the taxable period ending 31 December.
FEB 28

Your GST return and payment is due for the taxable period ending 31 January.

All GST dates

You can change your accounting basis in myIR.

If things change in your business or organisation you might want to change your accounting basis to another one you're eligible for.

When you must change

You must change your accounting basis if both of these apply to you:

you are using the payments basis
your annual sales increase to more than $2 million.

Last updated: 28 Apr 2021