When Do You Have to Register for GST in Australia?

GST registration is one of the most common questions from new Australian business owners.

The threshold

You must register for GST when your GST turnover (gross income excluding GST) meets or exceeds $75,000 in a rolling 12-month period — either looking back at the last 11 months plus the current month, or projecting forward. For taxi and ride-sourcing drivers the threshold is $0, and for non-profits it is $150,000.

Voluntary registration

Below the threshold, registration is optional. Registering early lets you claim GST credits on purchases, but it also means charging 10% GST on sales and lodging BAS.

After you register

• Add 10% GST to taxable sales and issue tax invoices.
• Lodge a Business Activity Statement (usually quarterly).
• Claim input tax credits on business purchases.

If you are close to the threshold, monitor your rolling turnover monthly — you have 21 days to register once you exceed it.