Everything you need to know about registering for GST in Australia — the A$75,000 threshold, BAS filing, and how to register with the ATO.
Last updated: June 2026
You must register for GST in Australia if your GST turnover — the total value of sales you make or are likely to make — reaches or exceeds A$75,000 in any 12-month period (current or projected). This threshold applies to most businesses. Non-profit organisations have a higher threshold of A$150,000.
GST turnover is your gross business income, not your profit. It includes all taxable and GST-free supplies but excludes input-taxed supplies (such as residential rent and financial services). If you sell a mix, only the taxable and GST-free portions count toward the threshold.
Special cases where you must register regardless of turnover: taxi drivers and ride-share drivers (Uber, DiDi, etc.) must register from their first dollar of income. If you provide ride-sourcing services, the A$75,000 threshold simply does not apply to you.
You can also register voluntarily below the threshold — useful if your main customers are businesses who want to claim back GST, or if you want to reclaim GST on significant capital purchases.
You must have an ABN before registering for GST. If you don't have one, apply at abr.gov.au first. ABN registration is free and usually instant for sole traders.
Go to ato.gov.au and register through the Business Portal using your myGovID. Alternatively, call the ATO on 13 28 66 or use a registered tax agent.
Most businesses report quarterly, but you can choose monthly (if turnover exceeds A$20 million, monthly is compulsory) or annually (if turnover is under A$75,000 and you're voluntarily registered). Quarterly is the default and suits most small businesses.
From your GST registration date, add 10% GST to all taxable supplies. Issue tax invoices for sales of A$82.50 or more (including GST). Tax invoices must include your ABN, the GST amount, and a statement that it is a tax invoice.
Business Activity Statement (BAS): GST is reported and paid via your BAS, which also covers PAYG withholding and other obligations. Quarterly BAS is due 28 days after the end of each quarter, with an extra two weeks if you lodge online. The four quarters end 30 September, 31 December, 31 March, and 30 June.
Tax invoices: For sales over A$82.50, you must issue a tax invoice within 28 days if a customer requests one. Tax invoices must show your ABN, the GST amount (or a statement that the total includes GST), a description of what was sold, and the date.
Late registration penalties: Failure to register on time can result in penalties and interest charges on the GST you should have collected. The ATO can also back-assess GST for the period you should have been registered, meaning you may owe GST on past sales even if you didn't collect it from customers.
Both. You must register if your actual turnover in the past 12 months exceeded A$75,000, or if you reasonably expect your turnover to exceed A$75,000 in the next 12 months. If you win a large contract that will push you over the threshold, register before the work begins.
Exports of goods are generally GST-free (0% rate). You still register and file, but charge 0% and can claim back the GST you paid on related purchases. Services exported to overseas customers are also generally GST-free, subject to specific conditions around where the service is consumed.
GST-free supplies (like food, medical services, exports) are taxed at 0% — you can still claim back GST on related costs. Input-taxed supplies (like residential rent, financial services) are not taxed, and you cannot claim back GST on costs related to making those supplies.
Yes. Foreign businesses selling digital products (software, streaming, e-books, apps) to Australian consumers must register for Australian GST once their annual Australian sales reach A$75,000. This is often called the "Netflix tax." You register via the ATO's simplified GST registration for non-residents.
Generally, you cannot claim GST credits on purchases made before your registration date. However, there are limited exceptions for stock on hand at the time of registration and for certain capital items. A tax agent can help identify any pre-registration credits you may be entitled to.
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