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Standard GST-only registration

This may suit you if you are a non-resident and you need to claim GST credits for Australian GST that has been paid.

Last updated 7 December 2021

Standard GST-only registration may suit you if you:

  • are a non-resident with a business or enterprise outside Australia
  • want to claim GST refunds for Australian GST that has been paid.


If you're a non-resident business outside of Australia, you may be entitled to claim Australian GST you have paid. To claim, you need to register for standard GST-only registration and lodge your claim on your GST return that forms part of an activity statement.

This option is only available if you are:

  • not making supplies connected with Australia
  • only running your enterprise from outside Australia.

Register for standard GST-only

You can register for standard GST-only:

  • online by using the Australian business number (ABN) application process
  • by completing a paper form by contacting us
  • through your registered Australian tax agent.

When registering online using the ABN application for businesses outside AustraliaExternal Link:

  • at the question 'Will your activities be carried out in Australia?', select No
  • at the question 'Are you making supplies connected with the Indirect Tax Zone?', select No
  • at the question 'Are you applying for GST-only registration?', select Yes.

To apply for GST-only registration, you must give the following evidence:

  • documents to show you are registered with an equivalent corporate, market or financial regulator in your country of origin
  • a letter issued by a revenue authority of a comparable tax regime as Australia stating you exist on their records and carry on an enterprise.

We will notify you of the outcome of your application. If your application is successful, we will advise you in writing:

  • of your GST registration number
  • that you must lodge quarterly
  • of your GST reporting method.

Your GST return will allow you to claim GST credits and will form part of an activity statement that is issued towards the end of each quarter for you to complete and send back to us.

See also

Lodge with standard GST-only registration

The best way to lodge your GST return is through an Australian registered tax or BAS agent. They can lodge on your behalf and view BAS and reminder messages.

A non-resident business that is registered for standard GST-only can't lodge electronically using Online services for business as this is only available to Australian resident businesses.

If you choose not to use an Australian registered tax or BAS agent, we will send you a paper activity statement to complete and send back to us.

To complete your lodgment you use the simpler BAS reporting method and include your GST credit claim in label 1B GST on purchases.

See also Due dates for lodging and paying your BAS.