How to register for GST or other taxes
You may need to register for goods and service tax (GST) or other taxes, depending on the type of business you're running.
If you're applying for an Australian business number (ABN), you can register for taxes, such as GST and pay as you go (PAYG) withholding, at the same time (if you need to).
If you need tax help for your business, phone us on 13 28 66 or the Indigenous helpline on 13 10 30 (8:00 am to 6:00 pm Monday to Friday, except public holidays).
Goods and services tax
Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
If you're registered for GST, you must include GST in the price of goods and services you sell to your customers. You need to show the GST as a separate amount on your tax invoices.
You then send the 10% GST amounts to us, usually 4 times each year. To do this you lodge a business activity statement (BAS). We will send you a BAS if you're registered for GST.
Register for GST
You need to register for GST if:
- your business or enterprise has a GST turnover of $75,000 or more a year (the GST threshold) – to find out how this is calculated, see Working out your GST turnover
- you start a new business and expect your GST turnover to reach $75,000 or more in the first year of operation
- you're already in business and have reached the GST threshold
- your non-profit organisation has a GST turnover of $150,000 or more a year
- you're a taxi driver or provide limousine or ride-sourcing services (such as Uber, Ola or DiDi) for passengers in exchange for a fare (this applies even if your GST turnover is less than $75,000 a year)
- you want to claim fuel tax credits for your business.
In most cases, registering for GST means you can claim back the GST you pay on goods and services you buy for your business, as long as you have a tax invoice from your supplier.
Registering for GST is optional if your business doesn’t fit into the above categories. If you register voluntarily, generally you must stay registered for at least 12 months.
Example 1: Henry's current GST turnover – March plus previous 11 months
Henry is a sole trader who sells exercise and fitness equipment. At the end of March this year, his gross business income for the month is $2,560. Henry needs to work out if this amount plus the previous 11 month's gross business income reaches the GST turnover threshold of $75,000.
Henry adds his gross business income for March and the previous months together. His current GST turnover is $31,170.
Although Henry's current GST turnover is less than $75,000, he must now calculate his projected GST turnover.
Henry continues to calculate his projected gross business income each month and, if he meets the threshold in the future, he will have 21 days to register for GST from that time.
End of examplePAYG withholding
If you have employees or independent contractors working for you, you may need to withhold tax from payments you make to them. This is known as pay as you go (PAYG) withholding.
You need to register for PAYG withholding before you withhold the first amount.
For any withheld tax, you must:
- provide the withheld money to us
- report the money to us using Single Touch Payroll (STP)
- provide payment summaries, detailing total payments and withholding, to each of your payees you haven’t reported through STP
- lodge an annual report confirming your total withholding you haven’t reported and finalised through STP.
Depending on how much you expect to withhold from payments, you will need to report and pay either quarterly, monthly, or within 6 to 8 days of withholding the money.
For more details, see:
Fringe benefits tax
As an employer, you must pay fringe benefits tax (FBT) if you provide fringe benefits to your employees. Some examples of fringe benefits include:
- private use of a work car or mobile phone
- paying for their private health insurance or on-site accommodation
- cheap loans, entertainment or goods.
If you give your employees fringe benefits, you must:
- register for FBT
- lodge a FBT return.
You must send your FBT return to us after the end of the FBT year, which runs from 1 April to 31 March each year.
You can register for FBT through your registered tax agent, by phone through the Business enquiries line, or by lodging a paper form.
Fuel tax credits
If you use fuels as part of your business – for example, for machinery, equipment or heavy vehicles – you may be able to claim fuel tax credits. You can't make a claim for some types of fuels and activities – for example, driving a light vehicle on a public road.
With fuel tax credits, we pay you back the tax you paid for the fuel. To register for fuel tax credits, you also need to be registered for GST.
Find out how to register for fuel tax credits.