Goods and Services Tax (GST) Registration - Australian Government

Description

You are required to register for Goods and Services Tax (GST) if either:

  • 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)
  • 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
  • you can process your GST via your monthly or quarterly Business Activity Statement (BAS).

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.

Prerequisites

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.

Please use these contact details for help or more information:

Business Enquiries

Australian Taxation Office

Phone: 13 28 66
Website: Australian Taxation Office (Opens in new window)

Supporting information