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  • Registration

    Non-resident businesses that are required to register for Australian GST for low value imported goods, imported services and digital products, can choose from the several registration options.

    Option 1 – Simplified registration

    You can register for Australian GST quickly and easily using our simplified online registration and pay only process designed for international businesses at Simplified GST for non-residents. Simplified registration is a two-step process.

    Step 1 – Get an AUSid

    To access the simplified GST registration form you will need a secure credential called an AUSid. Simply download the AUSid application and set up your account to securely access the online platform for simplified GST whenever you need to.

    Get AusID

    Step 2 – Register for simplified GST

    Click the 'Register now' button below to access our online services for non-residents with your AUSid and register for simplified GST

    Register now

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    Option 2 – Standard GST registration

    Alternatively, you can register using Australia’s standard domestic GST system by visiting Link. You will need to apply for an Australian business number (ABN) before you can register. It could take more than 28 days to process your GST registration using this option.

    See also: 

    When to register

    You must register for GST in Australia if:

    • you carry on an enterprise
    • your GST turnover from sales that are connected with Australia and made in the course of your enterprise, meets or exceeds the registration turnover threshold of A$75,000 (or A$150,000, if you are a non-profit body)

    If you are an electronic distribution platform operator or re-deliverer and are responsible for GST on a sale, that sale is treated as being made by you instead of the merchant. These sales will be counted towards your GST turnover, instead of the merchant's GST turnover.

    This means that if the value of your sales of low value goods imported into Australia by consumers (plus any other sales you make that are connected with Australia) is A$75,000 or more in a 12-month period, you need to register for GST.

    You do not count sales towards your GST turnover if they are not connected with Australia. This includes sales that GST does not apply to under the new law because the purchaser is not a consumer or because the goods are not low value goods.

    If the customer pays a price including shipping, this will typically form part of the price when you are calculating the GST on the sale. Therefore, generally you should include shipping costs in the value of your sales when you are considering if you reach the GST turnover threshold.

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    You can choose a registration option that best suits your needs as explained below.

    Simplified GST registration

    A quick and easy way to meet your GST obligations is to register electronically under the simplified GST system.

    You are eligible to register under this system if you are a non-resident and you make, or intend to make, sales of:

    • low value goods imported by consumers into Australia
    • imported services and digital products to Australian consumers that are 'inbound intangible consumer supplies'.

    Merchants, electronic distribution platform operators (EDPs) and goods re-deliverers are eligible to register under this system.

    The simplified GST system is an online platform that is fully secure and accessible via a portal on the ATO’s website. This digital system will allow you to register, lodge and pay your Australian GST, manage your account details, and authorise others to securely access your account.

    In the simplified GST system for non-residents you:

    • don’t have to prove your identity
    • use an ATO reference number (ARN) instead of an ABN
    • cannot claim GST credits
    • cannot issue tax invoices or adjustment notes
    • must lodge your GST returns and pay GST quarterly
    • can pay electronically via SWIFT bank transfer or credit card.

    How to register

    To access the online registration form you will need a secure credential called an AUSid. You will get an AUSid during the online registration process.

    Download the AUSid app and provide your name, date of birth, and email address. You can then access the online platform and apply for Simplified GST registration.

    You can use your AUSid to authenticate and securely access the online platform for Simplified GST whenever you need to.

    We will send you an Australian Taxation Office reference number (ARN) once you receive your AUSid.

    The ARN is a unique 12 digit numerical identifier used to identify you in ATO systems and can be used as an identifier on receipts, for example, 123456789012.

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    Standard GST registration

    The standard GST registration system is Australia's full domestic GST system.

    If you are a standard GST registrant you:

    • can get an Australian business number (ABN)
    • can claim input tax credits
    • are not limited to quarterly accounting periods
    • use activity statements to report GST.

    How to register

    You can register for standard GST registration online, using a form, by phone or through your registered agent.

    You can register using the standard GST registration system by completing the following steps:

    1. Apply for an Australian business number (ABN)External Link
    2. Register for an AUSkeyExternal Link
    3. Register for GST

    Next step:

    Changing registration systems

    You can change registration systems, but cannot be registered in both at the same time.

    To change between simplified GST and the standard GST system, contact us and we will help you to change your registration.

    See also:

    Last modified: 18 May 2018QC 52555