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Standard GST registration

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

Last updated 31 July 2022

What is standard registration

Standard GST registration is for non-resident businesses that:

  • are entitled to or have an Australian business number (ABN)
  • make sales connected with Australia
  • want to issue tax invoices
  • want to claim GST credits.

In the standard GST system, you must:

  • register for an ABN
  • prove your identity
  • lodge your business activity statement (BAS) and pay GST monthly or quarterly.

You cannot lodge electronically from outside Australia and may need to engage an Australian registered tax agent.

How to register

To register for standard GST you need to check if you need to apply for an ABN, or if you already have one.

If you need to apply for an ABN

Go to the Australian Business Register and apply for an ABN for businesses outside AustraliaExternal Link. The ABN application will also ask if you want to register for GST.

As a non-resident, you need to give additional proof of identity when you apply for an ABN, which may increase the processing time.

If you already have an ABN

If you already have an ABN, you can register for standard GST:

We'll notify you in writing of your GST registration details, including the date your registration is effective.

If you sell goods and services into Australia, GST may apply.

Lodge using standard GST

When you lodge, convert the amounts reported to Australian dollars.

The best way to lodge your BAS is through an Australian registered tax or BAS agent. They can lodge on your behalf and view BAS and reminder messages. Find the due dates for lodging and paying your BAS.

You can't lodge electronically using Online services for business as this is only available to Australian resident businesses.

Pay using standard GST

Your payment reference number (PRN) is your unique reference that ensures your payment is credited to the correct account. A PRN can also be called an EFT code.

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.