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  • Goods and services tax

    You need to register for goods and services tax (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)
    • want to claim fuel tax credits for your business
    • provide taxi travel.

    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 will need an ABN before you can register for GST. You can get your ABN when you first register your business or at a later time.

    See also:

    How to register or cancel your GST

    You can register for GST, or cancel your GST registration if your business changes or ceases:

    • online through our Business PortalExternal Link
    • by phone – if you're an authorised contact for the business, phone us on the business enquiries line
    • through your registered tax agent or BAS agent.

    You can also lodge a form with us:

    • to register, complete the Add a new business account (NAT 2954) form
    • to cancel, complete the Application to cancel registration (NAT 2955) form

    You can order these forms using our online publication ordering service for businessExternal Link.

    See also:

    Last modified: 06 Feb 2017QC 31792