You don’t have to wait until you hit A$75,000. Registering early can help — or hurt — depending entirely on who you sell to.
Last updated: June 2026
Any business with an ABN can register for GST voluntarily, even with A$0 in turnover, as long as you’re carrying on or intend to carry on an enterprise. Once registered, the same rules apply as mandatory registration — you charge GST on taxable sales and file Business Activity Statements (BAS) on your chosen cycle, typically quarterly for smaller businesses.
The decision usually comes down to whether your customers can claim back the GST you charge them. If they’re GST-registered businesses, the GST is essentially neutral to them — they reclaim it via their own BAS, and you gain the ability to claim GST credits on your own purchases, which is a genuine saving. If your customers are consumers or unregistered small businesses, they can’t reclaim it, and the GST becomes a real cost unless you absorb it into your margin.
Yes, as long as the ATO is satisfied you’re genuinely carrying on or about to carry on an enterprise. Pre-revenue businesses sometimes register early to claim GST credits on setup costs.
Yes, you can cancel your GST registration if your turnover stays below A$75,000 and you no longer wish to be registered, subject to normal cancellation rules and timeframes.
Often yes — some larger clients and government tenders prefer or require a GST-registered supplier, so registering can occasionally help win business.
The online process through the ATO or your registered tax/BAS agent is typically processed within a few business days once you have an ABN.
You choose between cash and accruals basis GST accounting (subject to eligibility thresholds), which determines when GST becomes due — see our dedicated guide on this choice.
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