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  • Registering for GST

    You can register for GST online, by phone or through your registered agent. You must register within 21 days of your GST turnover reaching the threshold, or if you provide taxi travel for passengers.

    On this page:

    How to register

    When you register for GST, you'll need an Australian business number (ABN).

    Register online via the Business Portal

    You can also register for GST:

    • by phone on 13 28 66
    • through your registered tax agent or BAS agent.

    We'll notify you in writing of your GST registration details, including the date your registration is effective (and your ABN details, if you haven't already received them).

    Note: If you are a non-resident there are special rules that may apply to you.

    See also:

    Who should register

    You must register for GST if:

    • your business or enterprise has a GST turnover (gross income minus GST) of $75,000 or more
    • your non-profit organisation has a GST turnover of $150,000 per year or more
    • you provide taxi or limousine travel for passengers (including ride-sourcing) in exchange for a fare as part of your business, regardless of your GST turnover – this applies to both owner drivers and if you lease or rent a taxi
    • you want to claim fuel tax credits for your business or enterprise.

    If your business or enterprise doesn’t fit into one of the above categories, registering for GST is optional. However, if you choose to register, generally you must stay registered for at least 12 months.

    When you need to register

    You can register for GST when you first register your business or at any later time.

    You should register for GST:

    • if you've just started a new business and expect it to reach the GST turnover threshold or more in the first year of operation
    • if you're already in business and have reached your threshold – check each month to see whether you've reached the threshold, or are likely to exceed it
    • within 21 days of your turnover exceeding the relevant threshold.

    You only need to register for GST once, even if you operate more than one business.

    If you don't register

    If you don't register for GST and are required to, you may have to pay GST on sales made since the date you were required to register. This could happen even if you didn't include GST in the price of those sales.

    You may also have to pay penalties and interest.

    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
    • 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).

    In working out your projected GST turnover don’t include:

    • amounts you receive for the sale of a business asset (such as the sale of a capital asset)
    • any sale you make, or are likely to make, solely as a consequence of ceasing to carry on an enterprise, or substantially and permanently reducing the size or scale of an enterprise.

    Even if your current GST turnover is at, or above, the GST turnover threshold you don't have to register for GST if you can show us that your projected GST turnover will be below the threshold.

    If you are a member of a GST group, your turnover includes the turnover of the other group members (but doesn't include transactions between group members).

    See also:

    GST groups and branches

    Related entities may form a single group for GST purposes.

    An entity may separately register a branch for GST purposes if this suits its management and accounting structure.

    GST groups

    Two or more related entities may form a GST group if they satisfy certain membership requirements.

    GST groups are treated as a single entity. Generally, transactions between group members are ignored for GST purposes, so you don't have to pay GST and you can't claim GST credits on these transactions.

    Representative member

    One entity (the representative member) manages the group's GST affairs. The representative member is responsible for GST payable and can claim GST credits on transactions undertaken by group members (except transactions between group members).

    The representative member is the only group member that must complete the GST component of an activity statement. In doing this, they will be accounting for the group's total GST liability.

    See also:

    GST branches

    If an entity registers a branch for GST purposes, the branch operates as a distinct entity for reporting purposes, and accounts for GST separately from its parent entity.

    Unlike GST groups, transactions between the branch and the parent entity will be taxable and GST credits can be claimed.

    See also:

    Last modified: 20 Nov 2018QC 22412