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Simplified GST registration

How non-resident businesses can register, lodge and pay using simplified GST registration.

Last updated 10 July 2023

What is simplified registration

Simplified GST registration is for non-resident businesses – including merchants, electronic distribution platform (EDP) operators and goods redeliverers who:

  • don't need an Australian business number (ABN)
  • make sales connected with Australia
  • make sales of imported services and digital products to Australian consumers
  • make sales of low value imported goods (A$1,000 or less) to consumers
  • want to electronically register, report and pay quickly and easily
  • don't need to claim GST credits (including credits for taxable importations).

It provides secure access for non-residents using our Online services for non-residents. This allows you to register, lodge and pay GST to meet your obligations.

By registering, you elect to be a limited registration entity and aren't entitled to an ABN or to claim GST credits for purchases.

Simplified GST registration means you:

  • use an Australian reference number (ARN)
  • must lodge your GST returns and pay GST quarterly
  • can pay electronically
  • don't have to prove your identity
  • can't issue tax invoices
  • can't claim GST credits.

How to register

To register, you need to:

  • create an AUSid account – sign up and create a password to securely access Online services for non-residents
  • register for simplified GST – complete online registration and create an Online services for non-residentsExternal Link account using your AUSid and password.

Once you register, we send you an ARN. We use this unique 12-digit identifier to identify you in our systems. You may also use it as an identifier on invoices and customs documentation.

Accessing your simplified GST account

To access your account:

  • from the Login drop-down menu, select Non-resident and select Login
  • enter your AUSid username
  • follow the instructions to open AUSid to accept the authentication request
  • enter your AUSid password.

Lodge using simplified GST

You lodge your simplified GST return online at the end of each quarter:

Complete these 2 labels in Australian dollars:

  • Total Australian taxable sales (excluding GST) – take into account any refunds or adjustments you have made in the quarter
  • GST payable (10% of total Australian taxable sales) – if the total GST payable is less than 10% of your total sales, select one of the reasons from the drop-down menu.

Don't include GST-free sales, input taxed sales or sales made to Australian GST registered businesses if you haven't charged them GST.

Find your quarterly due dates for lodging and paying your BAS.

Pay using simplified GST

You must pay your GST quarterly by the payment date. The quickest and easiest way is with SWIFT or credit/debit card.

When you pay us, convert the amount of GST to Australian dollars.

You need to pay the full GST amount owing and any card payment fees, bank handling and exchange fees.

Make sure you provide the correct unique payment reference number (PRN) in the reference field every time you pay.

Amend using simplified GST

You can amend a previously lodged simplified GST return, but it may be quicker and easier to make the changes on your next lodgment.

To amend on your next return, the amendment must be within time limits and value limits as outlined in Correcting GST errors.

To amend a previous simplified GST return, either:

Your request must contain the following details:

  • your name and ATO reference number (ARN)
  • 3 details from your simplified GST registration
  • your registered business name with the ATO (if known)
  • details of the authorised contact making the declaration, including their full name, position and the tax period to be amended
  • the particulars of the amendment, including the new GST payable amount, expressed in Australian currency and whole dollars
  • the reasons for the amendment.

Declaration requirements

If your lodgment relates to your own personal tax affairs, then you must declare that the information is true and correct.

If you're lodging as an authorised agent on behalf of your client, then you must make the following declarations:

  • This document has been prepared in accordance with information supplied by the entity.
  • I have received a declaration from the entity stating that the information provided to me is true and correct.
  • I am authorised by the entity to give this document to the Commissioner of Taxation.

To lodge this declaration by fax or mail, you will need to provide in writing the listed declarations above with your signature in paper form.

You can write to us or fax it to:

  • 1300 337 921 (within Australia)
  • +612 7922 4002 (outside Australia).

If you contact us via email, it must be from the email address that you provided when you registered, and this will satisfy the signature requirements.

Authorised contacts

If you are registered for simplified GST, work out how to:

Add authorised contacts

Adding an authorised contact allows that person to make enquiries on behalf of your business.

Each authorised contact who is given online access needs a separate AUSid installed on their own computer before logging on.

You can have up to 20 authorised contacts for each account and we recommend that you have multiple contacts. To add new authorised contacts:

  • from the Login drop-down menu, select Non-resident and select Login
  • enter your AUSid and keep the AUSid screen open when accessing Online services for non-residents
  • go to Manage details
  • scroll down to Authorised contacts and select Add new authorised contacts
  • check the declaration box and select Save.

To give authorised contacts access to your account:

  • scroll down to Access to a simplified GST account and select Add
  • answer Does the new user have an AUSid? If you select No, the system won't generate an authorisation code
  • check the declaration box and Generate authorisation code
  • give the new user their unique authorisation code, which is only valid for 4 hours.

If you have more than one ARN, you need to generate separate authorisation codes for each ARN and each individual contact. You must then log out so the authorised contact can use the system.

Link authorised contacts

The new authorised contact should link their AUSid to your simplified GST account, which they do by:

  • from the Login drop-down menu, select Non-resident and select Login
  • select Enter Authorisation code under the Login button
  • log in in with your AUSid details and select Continue
  • enter their authorisation code and select Continue.

Remove an authorised contact

To remove an authorised contact:

  • from the Login drop-down menu select Non-resident, then Login
  • log in with your AUSid
  • go to the Manage details tab
  • scroll down to Authorised contacts and select Remove the contact
  • check the declaration box and select Save.

Issues with your AUSid

If you experience problems with your AUSid account, email and include:

  • the date and time when the error occurred
  • details of the error code or screen message
  • screen shots (if possible).

Before we can discuss your simplified GST account with you, we need to establish we are dealing with an authorised contact. To help us do this, include:

  • your ARN
  • your business name
  • your first and last names
  • the registered AUSid email or username
  • 3 details from your simplified GST registration.

If you can't add a new authorised contact, also include the AUSid user’s details.

Proof of record ownership

Before we can discuss your account or make amendments to your lodgements, we need to establish proof of record ownership. You will need to provide 3 details from your registration in any correspondence to us. This can include your:

  • address
  • reference number from an ATO generated letter
  • date of registration
  • payment details (amount and payment date).