Goods and Services Tax (GST) Registration - Australian Government

Description

Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.

You must register for GST:

  • when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more
  • when you start a new business and expect your turnover to reach the GST threshold (or more) in the first year of operation
  • if you're already in business and have reached the GST threshold
  • if your non-profit organisation has a GST turnover of $150,000 per year or more
  • when you provide taxi or limousine travel for passengers (including ride-sourcing) regardless of your GST turnover - this applies to both owner drivers and if you lease or rent a taxi
  • if you want to claim fuel tax credits for your business or enterprise.

Registering for GST is optional if your business or enterprise doesn’t fit into one of these categories. If you choose to register, generally you must stay registered for at least 12 months.

If you're not registered for GST, check each month to see if you've reached the threshold, or are likely to exceed it. You need to register within 21 days of your GST turnover exceeding the relevant threshold.
 

Service type

Licence

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

Eligibility requirements

You will require an Australian Business Number (ABN) to register for GST.

Duration

Ongoing

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All No fees are required

Forms

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 2019 Australian Government

Administering agency

Australian Taxation Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Supporting information