GST group - forming, changing or cancelling

What a GST group is

A goods and services tax (GST) group consists of 2 or more business entities that operate as a single business for GST purposes. To form a GST group, entities must satisfy certain requirements and the nominated group representative must notify us.

Who should use this form

Use this form to notify us that you have:

• formed a GST group
• changed the GST group's representative
• added or removed members from a GST group
• cancelled a GST group
• elected to have all the GST group members' tax periods cease at the same date as that of an incapacitated entity.

For more information see:

• Add or cancel a registration to register for GST, fuel tax credits and other accounts
• Application for approval to defer GST on imported goods
• Privacy notice for GST group – notification of forming, changing or cancelling

Download a form

You can download the form in Portable Document Format (PDF) – GST group - notification of forming, changing or cancelling (NAT 2952, PDF 387KB)This link will download a file.

Lodge your form

Keep a copy of your completed form for your records. Lodge the original including any attachments using:

• secure mail through Online services for business
• practice mail through Online services for agents.

Lodge through Online services for business

If you use Online services for business to lodge your application, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business.

1. Complete the form.
2. Save the completed form as a PDF to your computer.
3. Log in to Online services for business.
4. Select Communication, then Secure Mail.
5. Create a New message.
6. Go to the Topic list and select Registrations.
7. Go to Subject list and select Grouping registration enquiry.
8. Attach the form and any attachments.
9. Provide your contact details and complete the declaration.
10. Select Send.

You will receive a receipt number once you've lodged your form.

Tracking your progress

You can track your form's progress in Online services for business by selecting Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Go to the Topic list and select Registrations.
4. Go to the Subject list and select Grouping registration enquiry.
5. At Enquiry type, select I am enquiring on behalf of client.
6. Search for your client and select them.
7. Attach the form and any attachments.
8. Provide your contact details and complete the declaration.
9. Select Send.

You will receive a receipt number once the message has successfully been sent.