Goods and Services Tax (GST) Registration - Australian Government

Description

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.

Duration

Ongoing.

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

No fees are required.

Forms

Other resources

Task Business Structure Resources
Comply All Business Activity Statement (BAS) (Opens in new window)

Act(s) name

A New Tax System (Goods and Services Tax) Act 1999 AG

Regulation(s) name

A New Tax System (Goods and Services Tax) Regulations 1999 AG

Lodgement process

Lodge

You can register for GST:

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

Administering agency

Australian Taxation Office

People, Systems and Services Group

Business Reporting and Registrations

Contact details

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

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

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address: GPO BOX 9990
Brisbane, Queensland 4001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

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

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 88 Grenfell Street
Adelaide
South Australia 5000
Mailing address: GPO BOX 9990
Adelaide, South Australia 5001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 200 Collins Street
Hobart
Tasmania 7000
Mailing address: GPO BOX 9990
Hobart, Tasmania 7001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

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

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address: GPO BOX 9990
Melbourne, Victoria 3001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address: GPO BOX 9990
Darwin, Northern Territory 0801
Phone: 13 72 26