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  • 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:

    See also:

    '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.

    Example: GST-free products

    Not everything Anh sells in her bakery will include GST. Here are some examples of basic food she sells that is 'GST-free' (no GST is charged):

    • bread and bread rolls without icing
    • bottled drinking water
    • fruit juice containing at least 90% by volume of juice
    • milk.

    Here are some examples of food she sells that do include GST ('taxable sales'):

    • sandwiches
    • cakes, slices, pastries, pies and sausage rolls
    • soft drinks and flavoured milk
    • platters of prepared food.

    If Anh is not sure, she checks our English publication on GST and food.

    End of example
      Last modified: 23 Jul 2019QC 59733