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:

• Working out your GST turnover
• Australian GST registration for non-residents

See also:

• International tax for business – doing business in Australia
• Tax on retail sales of goods and services into Australia
• GST
• Business activity statements (BAS)