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  • Registration

    You must register for GST in Australia if you supply imported services or digital products and both of the following apply:

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

    This means that if the value of your sales that you make to Australian consumers (plus any other sales you make that are connected with Australia) is A$75,000 or more in a 12-month period, you need to register.

    You do not count sales towards your GST turnover your sales not connected with Australia.

    A sale is treated as being made by an electronic distribution platform operator, instead of the merchant, if the platform operator is responsible for GST on the sale. These sales will be counted towards the platform’s GST turnover, instead of the merchant's GST turnover.

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    Types of registration

    The types of registration available for suppliers of imported services or digital products are simplified GST for non-residents or Australia’s standard GST system.

    You can choose a registration option that best suits your needs as explained below.

    Simplified GST registration

    Non-resident businesses can register electronically for simplified GST registration. It is a quick and easy way to meet your GST obligations.

    You are eligible to register under this system if you are a non-resident and you make, or intend to make, sales of imported services or imported digital products to Australian consumers.

    Both merchants and electronic distribution platform operators are eligible to register for simplified GST registration.

    Simplified GST is provided through an online platform that is fully secure and accessible via a portal on the ATO’s website. The system allows you to register, lodge and pay your Australian GST online, manage your account details, and authorise others to securely access your account.

    In simplified GST for non-residents you:

    • don’t have to prove your identity
    • use an ATO Reference Number (ARN) instead of an ABN
    • cannot claim GST credits
    • cannot issue tax invoices or adjustment notes
    • must lodge your GST returns and pay GST quarterly
    • can pay electronically via SWIFT bank transfer or credit card.
    Register for the Simplified GST system

    If you have any questions about the simplified GST registration system, email AustraliaGST@ato.gov.au.

    Standard GST registration

    The standard GST registration system is Australia's existing domestic GST system. This is the GST system Australian-based businesses use which can also be used by non-residents.

    In the standard GST registration system you:

    • get an Australian business number (ABN)
    • can claim input tax credits
    • are not limited to quarterly accounting periods
    • use activity statements to report GST.

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    Changing registration systems

    You can change registration systems, but cannot be registered in both systems at the same time.

    To change between Simplified GST and the standard GST system, contact us and we will help you to change your registration.

    See also:

    Last modified: 27 Sep 2017QC 53385