About simplified GST registration
Simplified GST registration is for Non-resident businesses – including merchants, electronic distribution platform (EDP) operators and goods redeliverers – that meet all of the following. They:
- don't need an Australian business number (ABN)
- make sales connected with Australia
- make sales of imported services and digital products to Australian consumers or 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).
By registering, you elect to be a limited registration entity. This means you are not entitled to:
- have an ABN
- claim GST credits for purchases.
Simplified GST registration means you:
- use an ATO reference number (ARN)
- must lodge your GST returns and pay your GST by the quarterly payment date
- can pay electronically
- don't have to prove your identity
- can't issue tax invoices
- can't claim GST credits.
Register, lodge and pay online
Online services for non-residents is a secure service that allows eligible businesses to:
- register for simplified GST
- manage authorised contacts and users
- lodge simplified GST returns
- pay simplified GST returns
- update your account details.
Go to:
- Accessing and using Online services for non-residents for how to create and manage your account
- Simplified GST – register, lodge and pay with Online services for non-residents for step–by–step instructions on registration, lodgment and payment.
Paying simplified GST
You must pay your GST quarterly by the payment date. The quickest and easiest way is with SWIFT or credit card or debit card. Step-by-step instructions to pay simplified GST are available to help you.
Fix a mistake in a GST return
If you discover a GST error in a previously lodged GST return, you may be able to either:
- correct it in a future GST lodgment if it meets the relevant time and value limits
- amend the original GST lodgment.
Correct an error in a future GST return
To correct an error in a later simplified GST lodgment, it must be within time limits and value limits detailed in Correcting GST errors.
Amend a previous a GST return
You can request an amendment to a previously lodged GST return within 4 years of the due date of the return.
You can't amend a previous GST return in Online services for non-residents.
Find out about:
- What to include in your amendment request
- Declaration requirements
- Submitting your amendment request
- Proof of record ownership.
What to include in your amendment request
Your amendment request must include:
- your given name and family name
- your ARN
- 3 details from your simplified GST registration as proof of record ownership
- your registered business name with the ATO (if known)
- details of the authorised contact making the declaration, including
- full name
- position
- 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, you must declare the information is true and correct.
If you're lodging as an authorised user on behalf of your client, 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.'
If you are lodging the amendment by:
- fax or mail, you need to provide your signature under the written declarations
- email, it must be from the email address you provided when you registered. This will satisfy the signature requirements for the declaration.
Submitting your amendment request
To submit your amendment request you can:
- email it to InternationalGST@ato.gov.au. The email must be from the email address that you provided when you registered. Note: If you provide information by email, please be aware that this may not be secure
- write a letter and post it to us
- write a letter and fax it to
- 1300 337 921 (within Australia)
- +61 2 7922 4002 (outside Australia).
Proof of record ownership
Before we can discuss your account or make amendments to your lodgments, 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).