Toggle left hand content menu
  • Registering for GST

    You can register online (through the Business Portal), using a form, by phone, or through your registered agent.

    You need an Australian business number (ABN) to be part of the GST system, so if you don’t already have an ABN you can register for that and the GST in the same application. (If you register online, you will receive your ABN immediately as long as you are able to provide all the information we ask for and proof of your identity.)

    We will notify you in writing of your GST registration details, including the date your registration is effective (and your ABN details, if you haven't already received them).

    Get it done

    Registration – GST

    End of get it done

    Do you need to register?

    You must register for GST if you run a business or enterprise and your GST turnover is $75,000 or more ($150,000 or more for non-profit organisations). You only register once for GST, even if you operate more than one business. You must register within 21 days of reaching the threshold. You may choose to register if your GST turnover is below the threshold.

    If you provide taxi travel, you must register for GST regardless of your turnover.

    Working out your GST turnover

    Your 'GST turnover' is your gross business income excluding GST for either the 12 months leading up to the current month (current GST turnover) or the 12 months starting with the current month (projected GST turnover). If you've just started a new business and expect it to earn $75,000 or more in its first year of operation, register for GST.

    GST groups and branches

    Related entities may form a GST group and be treated as a single entity for GST purposes. An entity may separately register a branch for GST purposes if this suits its management and accounting structure.

  • Last modified: 27 Mar 2015QC 22412