Goods and Services Tax (GST)
Do you need to register for GST?
You need to register for GST if you run a business or enterprise and your GST turnover is $75,000 or more ($150,000 or more for non-profit organisations).
If you're not registered for GST, check each month to see whether you've reached the threshold, or are likely to exceed it. If your turnover exceeds the relevant threshold, then you must register within 21 days of reaching it.
You must also register for GST if you:
- Want to claim fuel tax credits for your business
- Provide taxi travel.
You can register for GST when you first register your business or at any later time:
Working out your GST turnover
Your GST turnover is your gross business income (not your profit), excluding any:
- GST you included in sales to your customers
- sales that are not for payment and are not taxable (for example, some sales to associates)
- sales not connected with an enterprise you run
- input taxed sales you make
- sales not connected with Australia.
You reach the GST turnover threshold if either:
- your 'current GST turnover' - your turnover for the current month and the previous 11 months - totals $75,000 or more ($150,000 or more for non-profit organisations)
- your 'projected GST turnover' - your total turnover for the current month and the next 11 months - is likely to be $75,000 or more ($150,000 or more for non-profit organisations).
If you’re in business you should get an Australian business number (ABN). You may also need to register for certain tax obligations and entitlements. We use registration to manage the tax and superannuation systems fairly for all businesses and their employees.