You are required to register for Goods and Services Tax (GST) if:
- Your business or organisation has an annual GST turnover of $75 000 or more;
- Your non-profit business or organisation has an annual GST turnover of $150 000 or more;
- You receive fares for transporting passengers by taxi or limousine (e.g. a taxi driver); or
- You want to claim fuel tax credits for your business or enterprise.
GST turnover is your gross business income excluding GST for either the 12 months leading up to the current month (current GST turnover) or the 12 months starting with the current month (projected GST turnover). If you have just started a new business and expect it to earn $75,000 or more in its first year of operation, you are required to register for GST.
Please note that:
- If you are registered for GST you can reclaim the GST component of the price of any goods or services you buy for your business; and
- You can process your GST via your monthly or quarterly Business Activity Statement (BAS).
Please consult the Contact Officer for more information.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
To register for GST you will require an Australian Business Number (ABN).
Please consult the Contact Officer for more information regarding eligibility requirements.
No fees are required.
You can register for GST:
- Over the phone; or
- Through your registered tax agent or BAS agent.
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations
A New Tax System (Goods and Services Tax) Act 1999 (Australian Government)
A New Tax System (Goods and Services Tax) Regulations 1999 (Australian Government)
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