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Am I eligible to account for GST on a cash basis? |
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 You are eligible to account for GST on a cash basis if you meet any of the following criteria:
- you are a small business with an annual turnover (including the turnover of your related entities) of less than $2 million
- you are not operating a business, but are carrying on an enterprise with a GST turnover of $2 million or less
- you account for income tax on a cash basis
- you carry on a kind of enterprise the commissioner has determined is able to account for GST on a cash basis regardless of your GST turnover
- you are an endorsed charitable institution, trustee of an endorsed charitable fund, gift-deductible entity or government school, regardless of your GST turnover.
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