When Do You Need to Register for GST?
GST registration in Australia is mandatory for most businesses once they reach certain thresholds. Understanding when and how to register is crucial for compliance and avoiding penalties.
⚠️ Mandatory Registration
You must register for GST if your business has a GST turnover of $75,000 or more in a 12-month period. Failure to register can result in penalties and back-taxes.
GST Registration Thresholds
| Business Type | Threshold | Notes |
|---|---|---|
| Standard Business | $75,000 | Annual GST turnover |
| Non-Profit Organization | $150,000 | Higher threshold for charities |
| Taxi/Ride-Sharing | $0 | Must register immediately |
| Voluntary Registration | Below $75,000 | Optional but has benefits |
Step-by-Step Registration Process
Option 1: Online Registration (Recommended)
- Access the Business Portal
- Go to ATO Business Portal
- Log in with your myGovID
- Navigate to GST Registration
- Select "Add a new registration"
- Choose "GST" from the list
- Provide Business Details
- ABN (Australian Business Number)
- Business structure (sole trader, company, partnership, trust)
- Contact details
- Turnover information
- Choose Accounting Method
- Cash basis (for turnover under $10 million)
- Accrual basis (for turnover over $10 million, or by choice)
- Select Reporting Period
- Monthly
- Quarterly (most common)
- Annual (only for small businesses under certain conditions)
- Submit and Receive Confirmation
- Review all details
- Submit application
- Receive GST registration confirmation with effective date
Option 2: Phone Registration
Call the ATO on 13 28 66 (8am-6pm Monday-Friday) and a representative will guide you through the registration process.
Option 3: Through a Registered Tax Agent
Engage a tax agent or accountant who can register on your behalf. This option is recommended if you have complex business structures.
What You'll Need
Required Information:
- Australian Business Number (ABN)
- Business name and structure
- Contact details
- Bank account information
- Estimated annual turnover
Authentication:
- myGovID app (for online registration)
- Or AUSkey (legacy system)
- Or tax agent credentials
Benefits of Voluntary Registration
Even if your turnover is below $75,000, you might want to register voluntarily:
✅ Advantages:
- Claim GST credits: Recover GST paid on business expenses
- Appear more professional: Shows you're an established business
- Better for B2B: GST-registered customers can claim your GST back
- Fuel tax credits: Required if you want to claim fuel tax credits
⚠️ Disadvantages:
- Admin burden: Must file BAS returns regularly
- Cash flow: Must collect and remit GST
- Pricing impact: May make prices less competitive for retail customers
- Record keeping: More detailed financial records required
Important Dates and Deadlines
When to register:
- You must register within 21 days of reaching the $75,000 threshold
- Or before you reach the threshold if you expect to exceed it in the next 12 months
Effective date:
- Usually from the beginning of the month you register
- Can be backdated if you've already exceeded the threshold
After Registration
Once registered, you must:
- Include GST in your prices: Add 10% to your goods/services
- Issue tax invoices: For sales over $82.50 (including GST)
- Lodge BAS returns: Monthly or quarterly
- Pay GST collected: Minus GST credits claimed
- Keep records: For 5 years
Cancelling GST Registration
You can cancel your GST registration if:
- Your turnover has fallen below the threshold
- You're closing your business
- You no longer carry on an enterprise
Apply through the Business Portal or call the ATO on 13 28 66.
Need Help Calculating Your Turnover?
Use our free calculator to determine if you've reached the registration threshold.
🇦🇺 Australia GST Calculator