01 Register for GST
Who must register?
If you carry on a business, you must register for GST if your GST turnover is at, or above the GST turnover threshold, that is, it is $75,000 or more ($150,000 or more for non-profit organisations).
You must also register for GST if you provide taxi travel as part of your business, regardless of your GST turnover. Taxi travel means transporting passengers by taxi or limousine for fares.
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For more information about your GST obligations if you provide taxi travel, see:
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If you carry on a business but have a GST turnover of less than $75,000 (or $150,000 for non-profit organisations), you can choose to register for GST. Generally you must then stay registered for at least 12 months.
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You register only once for GST, even if you operate more than one business. For example, the company ABC Pty Ltd operates two businesses, ABC Building and Hardware Supplies, and ABC Plumbers. ABC Pty Ltd registers once for GST. This registration covers the company's two businesses.
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Working out your GST turnover
Your GST turnover is your gross business income (not your profit), excluding any:
- GST included in sales to your customers
- sales that are not for payment and are not taxable supplies (for example, some supplies to associates)
- sales not connected with a business that you carry on
- input taxed sales you make
- sales not connected with Australia.
If you are not registered for GST, you must check each month to see whether you have reached the GST turnover threshold. If you reach the threshold, you must register for GST within 21 days.
You reach the GST turnover threshold if either:
- your turnover for the current month and the previous 11 months is $75,000 ($150,000) or more - current GST turnover, or
- your turnover for the current month and the next 11 months is likely to be $75,000 ($150,000) or more - projected GST turnover.
However, if your current GST turnover reaches or exceeds the GST turnover threshold, but we are satisfied that your projected turnover will be below the threshold, you do not have to register for GST.
In working out your projected GST turnover, you do not include amounts you received for the sale of a business asset (such as the sales of a capital asset) or for any sale you made, or are likely to make, solely as a consequence of ceasing or substantially and permanently reducing the size of your business.
If you are a member of a GST group, your turnover includes the turnover of the other group members (except supplies made from one member of the group to another member of the group).
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If you do not register for GST and you are required to do so, you may have to pay GST on the sales you have made since the date you became required to register - even if you did not include GST in the price of those sales. Not only will you be out of pocket for the amount of GST, but you may have to pay penalties and interest.
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How to register
You must complete an application to register for GST. You can use the same application to register for an Australian business number (ABN) if you do not already have one. You need an ABN to be part of the GST system. Your ABN will also be your GST registration number.
You can register by:
- visiting www.business.gov.au
- phoning 13 28 66 to obtain the appropriate form:
- asking your tax agent or BAS agent.
After you register, we will notify you in writing of your registration details, including the date your registration is effective from and your ABN. You will receive your ABN immediately if you register online as long as you are able to provide all the information we ask for and have proof of your identity.
Sections within 01 Register for GST
Last Modified: Monday, 2 July 2012