Australia: Non-compliant small businesses to shift to monthly GST reporting

From April 1, 2025, non-compliant small businesses will move from quarterly to monthly GST reporting

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March 5, 2025

The Australian Taxation Office (ATO) says it will require non-compliant small businesses to switch from quarterly to monthly goods and services tax (GST) reporting.

According to the ATO release, the measure is designed to enhance the monitoring of GST obligations and provide timely tax payments, following ongoing issues with non-compliance in the small business sector.

From April 1, 2025, around 3,500 small businesses with a history of non-payment, late or non-filing, or incorrect reporting will move from quarterly to monthly GST reporting.

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