• Registering for GST

    You must register for GST if you are conducting an enterprise that has a GST turnover of $75,000 or more ($150,000 or more for non-profit organisations).

    If you are conducting an enterprise but have a GST turnover of less than $75,000 (or $150,000 for non-profit organisations), you can choose to register for GST. Generally you must then stay registered for at least 12 months.

    Working out your GST turnover

    Your GST turnover is your gross income (not your profit) from your enterprise, excluding any:

    • GST included in sales to your customers
    • input taxed sales you make
    • sales not connected with Australia, and
    • supplies that are made for no payment, unless they are made to associates (such as friends or relatives).

    If your activities are an enterprise and you aren't registered for GST, each month you need to review your GST turnover to make sure it's less than $75,000 ($150,000 for non-profit organisations).

    Your GST turnover is $75,000 or more if:

    • your turnover for the current month and the previous 11 months is $75,000 or more, or
    • your turnover for the current month and the next 11 months is likely to be $75,000 or more.

    If your GST turnover is $75,000 ($150,000 for non-profit organisations) or more, you must register for GST within 21 days. However, if your turnover for the current and previous 11 months is $75,000 ($150,000 for non-profit organisations) or more but we are satisfied that your turnover for the current and next 11 months will be below $75,000 ($150,000 for non-profit organisations), you do not have to register for GST.

    Non-residents of Australia do not need to include supplies that are not connected with Australia when working out their GST turnover.

    Non-residents and registering for GST

    It is possible for non-residents who are not carrying on an enterprise in Australia, but carrying on an enterprise in the animal racing industry in their own country of residence, to apply for GST registration only.

    If you are a non-resident of Australia and you wish to apply for GST registration, it is important that you obtain a 'Certificate of status of enterprise' from your home tax authority. This is a letter or form that includes:

    • the name of the enterprise/business
    • the nature or industry of the enterprise/business
    • the date that the enterprise/business commenced
    • the VAT/GST number of the enterprise in their home country.

    See also Non-residents of Australia.

      Last modified: 24 May 2014QC 18093