G2 — Export sales¶

G2 – Export sales is the part of your sales that were GST-free exports — goods you sold and sent overseas without charging GST. It is not a new, separate amount: it is a slice of the total you already reported at G1 – Total sales.

The ATO explains that goods you export can be GST-free, meaning no GST is charged on the sale. G2 is where you show how much of your total sales those exports made up.

In one line

G2 is the GST-free export part of your sales — a subset of the total already reported at G1.

Why this matters¶

If your business sells to overseas customers, some of your sales may be GST-free exports. Reporting them at G2 shows the ATO that part of your sales carried no GST for a valid reason, rather than looking like taxable sales you forgot to charge GST on.

What you will learn¶

What the G2 export sales label is
How G2 relates to the total at G1
When the G2 label appears on your BAS

Understanding the concept¶

Exports are goods (and some services) you sell to customers outside Australia. The ATO treats many exports as GST-free, so you do not add GST to the price. For goods, the ATO's general rule is that the sale is GST-free when the goods are exported within a set time after the sale or payment.

Every amount you put at G2 has already been counted in G1. G1 is the total of all sales; G2 simply pulls out the export slice of that total. So G2 can never be larger than G1.

G2 is part of the full GST reporting method. Most small businesses use Simpler BAS, which only asks for G1, 1A and 1B — so they never see the G2 box. G2 appears only when you report the full set of GST labels.

For accountants & bookkeepers

On the calculation worksheet, all amounts reported at G2 must also have been reported at G1. G2 captures GST-free export sales only — other GST-free sales (such as basic food) go at G3, not G2. Simpler BAS reporters (GST turnover under $10 million) omit G2 entirely; it belongs to full reporting.

Example¶

Jordan runs an online shop selling handmade leather goods. This quarter Jordan sold $30,000 in total. Of that, $8,000 was posted to customers overseas as GST-free exports. Jordan reports the full $30,000 at G1, then reports the $8,000 export slice at G2. The G2 figure sits inside the G1 total — it is not added on top.

Common mistakes¶

Adding G2 on top of G1 — the export amount is already inside G1, not extra.
Putting other GST-free sales (like basic food) at G2 — those belong at G3.
Expecting a G2 box under Simpler BAS — G2 only appears on full GST reporting.

How this works in myaccountant¶

In the app — when your BAS uses the full set of GST labels, myaccountant fills the G2 export sales label from the sales you have categorised as GST-free exports, drawing the figure from the same records that make up your G1 total. On a Simpler BAS, the G2 label is not part of what you report.

Key points¶

G2 is the GST-free export part of your sales.
Every G2 amount is already counted inside G1.
G2 can never be larger than G1.
Only exports go at G2 — other GST-free sales go at G3.
G2 appears only on full GST reporting, not Simpler BAS.

Learn next¶

General information only — not tax, super or financial advice.

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