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  • Simplified GST registration

    Simplified GST registration is for non-resident businesses – including merchants, electronic distribution platform (EDP) operators and goods redeliverers – who:

    • don't need an Australian business number (ABN)
    • make sales connected with Australia
    • make sales of imported services and digital products to Australian consumers
    • make sales of low value imported goods (A$1,000 or less) to consumers
    • want to electronically register, report and pay quickly and easily
    • don't need to claim GST credits (including credits for taxable importations).

    On this page

    What is simplified registration

    Simplified GST registration provides secure access for non-residents using our Online services for non-residents. This allows you to register, lodge and pay GST to meet your obligations.

    By registering for simplified GST, you're electing to be a limited registration entity and aren't entitled to an ABN or to claim GST credits for purchases.

    Simplified GST registration means you:

    • use an ARN
    • must lodge your GST returns and pay GST quarterly
    • can pay electronically
    • don't have to prove your identity
    • can't issue tax invoices
    • can't claim GST credits.

    How to register

    To register, you need to:

    • create an AUSid account – sign up and create a password to securely access Online services for non-residents
    • register for simplified GST – complete online registration and create an Online services for non-residentsExternal Link account using your AUSid and password.

    Once you have registered for simplified GST, we will send you an ARN. We use this unique 12-digit identifier to identify you in our systems. You may also use it as an identifier on invoices and customs documentation.

    Accessing your simplified GST account

    To access your account:

    • go to the ato.gov.au home page
    • from the drop-down menu, select Non-resident and select Login
    • enter your AUSid username
    • follow the instructions to open AUSid to accept the authentication request
    • enter your AUSid password.

    Lodge and pay using simplified GST

    In this section

    Lodge using simplified GST

    You lodge your simplified GST return online at the end of each quarter:

    • Log in to Online services for non-residents.
    • Enter your AUSid details.
    • Select ARN.
    • Select Lodge GST return.

    Complete these two labels in Australian dollars:

    • Total Australian taxable sales (excluding GST) – taking into account any refunds or adjustments you have made in the quarter
    • GST payable (10% of total Australian taxable sales) – if the total GST payable is less than 10% of your total sales, select one of the reasons from the drop-down menu.

    Don't include GST-free sales, input taxed sales or sales made to Australian GST registered businesses if you haven't charged them GST.

    Find your quarterly lodgment due dates in Due dates for lodging and paying your BAS.

    Pay using simplified GST

    You must pay your GST quarterly by the payment date. The quickest and easiest way to pay is with SWIFT or credit/debit card.

    When you pay us, convert the amount of GST to Australian dollars.

    You need to pay the full GST amount owing and any card payment fees, bank handling and exchange fees.

    Make sure you provide the correct unique payment reference number (PRN) in the reference field every time you make a payment.

    Authorised contacts

    In this section

    Add authorised contacts

    Adding an authorised contact allows that person to make enquiries on behalf of your business.

    Each authorised contact who is given online access needs a separate AUSid installed on their own computer prior to logging on.

    You can have up to 20 authorised contacts for each account and we recommend that you have multiple contacts. To add new authorised contacts:

    • go to the ato.gov.au homepage
    • from the drop-down menu, select Non-resident and select Login
    • enter your AUSid and keep the AUSid screen open when accessing Online services for non-residents
    • go to Manage details
    • scroll down to Authorised contacts and select Add new authorised contacts
    • check the declaration box and select Save.

    To give authorised contacts access to your account:

    • scroll down to Access to a simplified GST account and select Add
    • answer Does the new user have an AUSid? If you select No, the system won't generate an authorisation code
    • check the declaration box and Generate authorisation code
    • give the new user their unique authorisation code, which is only valid for four hours.

    If you have more than one ARN, you need to generate separate authorisation codes for each ARN and each individual contact. You must then log out so the authorised contact can use the system.

    Linking authorised contact to AUSid and simplified GST accounts

    The new authorised contact should link their AUSid to your simplified GST account, which they do by:

    • going to the ato.gov.au homepage
    • from the drop-down menu, selecting Non-resident and select Login
    • selecting Enter Authorisation code under the Login button
    • logging in with your AUSid details and selecting Continue
    • entering their authorisation code and selecting Continue.

    Remove an authorised contact

    To remove an authorised contact:

    • go to the ato.gov.au homepage
    • from the drop-down menu select Non-resident, then Login
    • log in with your AUSid
    • go to the Manage details tab
    • scroll down to Authorised contacts and select Remove the contact
    • check the declaration box and select Save.

    Issues with your AUSid

    If you are experiencing problems with your AUSid account, you can email us at ausidsupport@ato.gov.au and include:

    • the date and time when the error occurred
    • details of the error code or screen message
    • screen shots (if possible).

    Before we can discuss your simplified GST account with you, we need to establish we are dealing with an authorised contact. To help us do this, include:

    • your ARN
    • your business name
    • your full name (first and last name)
    • the registered AUSid email or username
    • any three of these details from your simplified GST registration
      • business address
      • reference number from ATO generated correspondence
      • date of registration
      • payment details (amount and date).
       

    If you can't add a new authorised contact, also include the AUSid user’s details.

    Last modified: 08 Dec 2021QC 67371