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Simplified GST – register, lodge and pay with Online services for non–residents

How non-resident businesses can register for, lodge and pay simplified GST.

Published 26 August 2026

Use Online services for non-residents to register for simplified GST, access your account, lodge returns, make payments and request amendments to previously lodged returns.

For information about eligibility, registration requirements and how simplified GST works, see Simplified GST registration.

Register for simplified GST

To register for simplified GST, you need to:

  1. Have an AUSid account to securely access Online services for non-residents.
  2. Log in to Online services for non-residentsExternal Link using your AUSid username and password.
  3. Select GST simplified reporting.
  4. Add an authorised contact to act on your behalf, if required.
  5. Submit your registration.

Once you register, we will issue you with an ATO reference number (ARN) via email. Your ARN is a unique 12-digit identifier to identify you in our systems. You can also use your ARN on invoices and customs documentation.

If your registration is not successful, we will notify you by email.

For information about eligibility, registration requirements and how simplified GST works, see Simplified GST registration.

Access your simplified GST account

When you access your simplified GST account, you will be able to manage your registrations, lodgments, payments and account details.

To access your account:

  1. Log in to Online services for non-residentsExternal Link.
  2. If your AUSid is linked to more than one ARN, select the ARN for your simplified GST registration.

Lodge your simplified GST

You lodge your simplified GST return online at the end of each quarter:

  1. Log in to Online services for non-residentsExternal Link.
  2. If your AUSid is linked to more than one ARN, select the ARN for your simplified GST registration.
  3. Select Lodge GST return.
  4. Complete these 2 fields in Australian dollars
    1. Total Australian taxable sales (excluding GST) – include any refunds or adjustments you have made in the quarter
    2. GST payable amount – usually 10% of your total Australian taxable sales.

Do not include GST-free sales, input taxed sales or sales made to GST-registered Australian businesses where GST was not charged.

  1. Find the quarterly due dates for lodging and paying your BAS.
  2. Read the declaration and select the checkbox to confirm the information is true and correct.
  3. Select Submit.
  4. A confirmation message will display on your screen when your return has been successfully lodged.
  5. You can now pay your GST by selecting Pay.

Pay your simplified GST

You must pay your GST by the payment date each quarter. The quickest and easiest way is with SWIFT or a credit or debit card.

Follow these steps to make a payment in Online services for non-residents:

  1. Log in to Online services for non-residentsExternal Link.
  2. Select Pay (located at the bottom of the screen).
  3. Select your payment method – credit card, debit card or SWIFT.
  4. Type the requested details and follow the prompts to
    1. pay the full GST amount owing in Australian dollars (AUD)
    2. include any card payment fees, bank handling and exchange fees.
  5. Use the correct unique payment reference number (PRN) in the payment reference field (see Note), then select Next.

Note: Your PRN will be displayed during the lodgment process. If you can't find it, go to Accounts and transactions, then select Payments then Other payment method. You can also find your PRN on your Statement of account or Payment notice.

Fix a mistake or amend a previous return

Find out how to amend a previously lodged simplified GST return.

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