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  • GST for non-residents

    Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia (the indirect tax zone).

    You must register for GST in Australia if:

    • you are carrying on a business or enterprise
    • your GST turnover from business sales connected with Australia is either
      • A$75,000 or more
      • A$150,000 or more if you are a non-profit body.

    If you aren't required to register for GST, you may choose to register if you're carrying on a business or enterprise.

    Once registered for GST, you:

    • need to include GST in the price of most goods and services you sell
    • need to complete a business activity statement (BAS) every month, quarter or annually to report your GST transactions
    • can claim credits for the GST included in the price of most purchases for your business.

    Next steps:

    See also:

    Last modified: 07 Jan 2021QC 45548