Goods and Services Tax (GST) Registration - Australian Government

Service summary

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.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

To register for GST you will require an Australian Business Number (ABN).

Please consult the Contact Officer for more information regarding eligibility requirements.

Prerequisites

Duration

Ongoing.

Fees

 TypeDescription
ApplyApplication

No fees are required.

Forms

 Resources
Apply GST Application Opens in a new browser window

Other resources

Lodgement

Lodge

You can register for GST:

  • Online;
  • Over the phone; or
  • Through your registered tax agent or BAS agent.

Administering agency

Business Reporting and Registrations

Act(s) name

A New Tax System (Goods and Services Tax) Act 1999 (Australian Government)

Regulation(s) name

A New Tax System (Goods and Services Tax) Regulations 1999 (Australian Government)

Contact details

Enquiries
Business Reporting and Registrations

Operating address:
Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address:
GPO BOX 9990
Canberra, Australian Capital Territory 2601

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
Shop 1
32 Martin Place
Sydney
New South Wales 2000
Mailing address:
GPO BOX 9990
Sydney, Western Australia 2001

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address:
GPO BOX 9990
Darwin, Northern Territory 0801

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address:
GPO BOX 9990
Brisbane, Queensland 4001

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
88 Grenfell Street
Adelaide
South Australia 5000
Mailing address:
GPO BOX 9990
Adelaide, South Australia 5001

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
200 Collins Street
Hobart
Tasmania 7000
Mailing address:
GPO BOX 9990
Hobart, Tasmania 7001

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address:
GPO BOX 9990
Melbourne, Victoria 3001

Phone:

13 72 26

Enquiries
Business Reporting and Registrations

Operating address:
Shop 15, Wesley Quarter
770 Hay Street
Perth
Western Australia 6000
Mailing address:
GPO BOX 9990
Perth, Western Australia 6001

Phone:

13 72 26

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.