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GST for non-residents

You must register for Australian goods and services tax (GST) if your sales connected with Australia are A$75,000 or more (A$150,000 or more for non-profit bodies).

Last updated 6 January 2021

Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia (the indirect tax zone).

You must register for GST in Australia if:

  • you are carrying on a business or enterprise
  • your GST turnover from business sales connected with Australia is either
    • A$75,000 or more
    • A$150,000 or more if you are a non-profit body.

If you aren't required to register for GST, you may choose to register if you're carrying on a business or enterprise.

Once registered for GST, you:

  • need to include GST in the price of most goods and services you sell
  • need to complete a business activity statement (BAS) every month, quarter or annually to report your GST transactions
  • can claim credits for the GST included in the price of most purchases for your business.

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