Register for GST

You must register for GST if:

• your annual business income is $75,000 or more a year (or you think it will be) or $150,000 or more for non-profit organisations
• you provide taxi or limousine travel for passengers as part of your business (including ride-sourcing, including companies like Uber and Ola etc)
• you want to claim fuel tax credits.

You can still choose to register even if you don't fit one of these categories.

Business activity statements

When you register for an Australian business number (ABN) and GST we will automatically send you business activity statements (BAS) when it's time to lodge.

Find out more:

• 'Taxable sales' and 'GST-free' items
• Reporting GST amounts and claiming GST credits 
• Tax invoices

See also:

• Your language and find information about business activity statements.
• Registering for GST
• Record keeping for small business

'Taxable sales' and 'GST-free' items

Most goods and services sold by a business include GST – these are called 'taxable sales'.

Some goods and services are 'GST-free', meaning you don't charge your customer GST. Even if you sell GST-free items, such as plain bread, you can claim GST credits for the GST included in the price of things bought to produce the items, for example, baking trays, measuring cups and mixing bowls.

'GST-free' items include:

• most basic food
• some education courses, course materials and related excursions
• some medical, health and care services
• some medical aids
• some medicines
• some goods produced for export
• some childcare
• some religious services and charitable activities.