GST Registration in Australia

Mandatory Registration for some Industries

Some industries must register for GST regardless of turnover such as:

• Taxi and ride-sourcing drivers (including Uber and similar services).
• Agencies importing goods or services that attract GST.
• Businesses making taxable sales on behalf of others (like commission agents).

For these groups, GST registration is compulsory from the start.

Volunteer GST Registration

You can still choose voluntary registration if your business turnover is under the threshold. Many small businesses do this because it allows them to:

• Claim GST credits on business purchases.
• Issue tax invoices that include GST (helpful when dealing with GST-registered clients).
• Build credibility with larger businesses and government contracts.

Voluntary registration means you’ll also need to lodge regular Business Activity Statements (BAS) and meet the same obligations as businesses over the threshold.

Applying online via ATO

The ATO makes it simple for businesses to register directly online. It is the best and most common way to register is through the Australian Taxation Office (ATO). You’ll need an Australian Business Number (ABN) before you can apply. Registration can be completed via the ATO Business Portal, your myGov account linked to the ATO, or through Online Services for Business. Most applications are processed instantly, and you’ll receive confirmation of your GST registration once approved.

Registering through a tax or BAS Agent

If you’d prefer expert help, you can authorize a registered tax agent or BAS agent to handle the GST registration process. These agents, registered with the Tax Practitioners Board (TPB), can apply for GST on your behalf and provide advice on whether your business meets the GST turnover threshold. This can be especially useful if you’re unsure whether your business has reached the GST turnover threshold or if you want to avoid errors that may lead to ATO penalties.

What details do you need to apply

Before you begin, make sure you have these key details ready.

• Your ABN
• Business and trading names
• Your business structure (sole trader, company, partnership, trust)
• Business activity description (what your business does)
• Contact details (address, phone, email)
• Bank account details (for GST refunds and credits)
• Your estimated annual GST turnover
• The effective start date of your GST registration (you can request a backdate if eligible)

Preparing this information in advance makes the registration process faster and ensures your application is processed without delays.

How long does GST registration take?

For most businesses, GST registration is easy and fast. If you apply online through the ATO Business Portal or get a tax or BAS agent to do it for you, approval usually comes instantly. Sometimes the ATO might take a few extra days to review your details, but you’ll always get confirmation once it’s done.

Backdating GST registration

Sometimes a business only realises after the fact that its sales have already passed the $75,000 GST turnover threshold. If this happens, the ATO usually allows you to backdate your GST registration for up to 4 years, provided you can show records of when you crossed the limit. This also means you’ll need to catch up on BAS lodgments for those periods and pay any outstanding GST. In some cases, the ATO may also add interest or penalties.

Deadlines and ATO requirements

• The ATO gives you 21 days to register once your business turnover goes over the threshold:
• $75,000 for most businesses
• $150,000 for non-profits
• If you’re driving for Uber, DiDi, or running a taxi service, you must register for GST, no matter how much you earn. Miss the deadline, and the ATO can backdate your registration and bill you for unpaid GST.