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  • Registration

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

    Option 1 – Simplified registration

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

    Note: You do not need to register for GST if the only sales you make are through an online marketplace or electronic distribution platform (EDP) that is responsible for collecting the GST payable. In these circumstances, it is the responsibility of the marketplace or EDP to collect and remit the GST. If you are uncertain, contact AustraliaGST@ato.gov.au.

    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

    See also:

    Option 2 – Standard GST registration

    Alternatively, you can register using Australia’s standard domestic GST system by visiting abr.gov.au/abn-applyExternal 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.

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

    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 EDP operator or re-deliverer and are responsible for GST on a sale of low value imported goods, the sale is treated as being made by you instead of the merchant. These sales count towards your GST turnover, instead of the merchant's GST turnover.

    If your 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.

    So if the value of your sales of low value imported goods (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.

    The '12-month period' is either the current month and your sales for the previous 11 months, or the current month and your projected sales for the next 11 months.

    Work out if your GST turnover is over A$75,000

    Your GST turnover is your gross business income, excluding:

    • the Australian GST you include 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 (referred to as exempt supplies in other jurisdictions)
    • GST-free sales not made through an enterprise in Australia
    • sales you make as a merchant via an EDP, where the EDP operator is responsible for the GST instead of you
    • sales not connected with Australia, such as
      • sales of low value imported goods to customers who are not consumers (ie business purchases by GST registered businesses)
      • sales of imported services and digital products to customers who are not Australian consumers
      • sales of high value imported goods (goods with a customs value greater than A$1,000) where you are not the importer

    If you are an EDP operator your GST turnover also includes sales made through your platform by third party merchants of:

    • low value imported goods to consumers
    • imported digital services or products to Australian consumers.

    If you are a re-deliverer your GST turnover also includes:

    • sales of low value imported goods to consumers where neither the merchant nor EDP operator assist in bringing the goods to Australia
    • services to consumers to arrange the delivery of low value imported goods to consumers to an Australian delivery address.

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

    See also:

    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, EDP operators 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.

    Next step:

    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: 29 Nov 2018QC 52555