The Australian Taxation Office (ATO) will transition around 3,500 small businesses with a history of non-compliance to monthly GST reporting, starting 1 April 2025.
The ATO explained that this change is designed to enhance GST compliance and help businesses stay on top of their tax obligations. Monthly reporting will aid businesses in managing cash flow, simplifying tax reconciliation, and minimising the risk of falling behind.
This change will remain in place for at least 12 months and is part of the ATO’s “Getting it Right” campaign. A review process is available for businesses that believe they should continue on quarterly reporting.
Business owners affected by this shift should take immediate action to address any non-compliance and outstanding liabilities. Being moved to monthly reporting could lead to faster debt collection actions by the ATO, as well as an increased likelihood of receiving a Director Penalty Notice (DPN).
It’s strongly advised to seek professional advice as soon as possible.
小企业主注意：澳大利亚税务局（ATO）将于2025年4月1日起，将约3500家有不合规历史的小企业转为每月报送商品及服务税（GST）。
ATO解释称，此项变动旨在提高GST合规性，并帮助企业更好地管理税务义务。每月报送将有助于企业管理现金流、简化税务对账，并降低落后风险。
这一变动将至少持续12个月，并作为ATO“正确处理税务”行动计划的一部分。对于认为自己应继续保持季度报送的企业，ATO提供了审查程序。
受此变动影响的企业主应立即采取行动，解决任何不合规问题及未结清的负债。被转为每月报送可能会导致ATO加快债务催收，同时增加收到董事处罚通知（DPN）的可能性。
强烈建议尽早寻求专业建议。
by Henry Kwok
March 2025
Source: Fair Work Ombudsman website) Source: ATO shifts non-compliant small businesses to monthly GST | Australian Taxation Office
