Goods and services tax (GST)

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 an enterprise, and your GST turnover from sales that are connected with Australia and made in the course of your enterprise is A$75,000 or more (A$150,000 or more if you are a non-profit body).

If you are not required to register for GST, you may choose to register for GST if you are carrying on an enterprise.

Once you are registered for GST, you will need to include GST in the price of most goods and services you sell and you will be able to claim credits for the GST included in the price of most of your business purchases. You will also need to report these transactions by completing an activity statement every month or quarter, or an annual GST return.

Next steps:

To register for GST you need an Australian business number (ABN).

See also:

Last modified: 16 Feb 2016QC 45548