What is GST
Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
Some things don’t have GST included, these are called GST-free sales.
How to register for gst
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 (the GST threshold) – to find out how this is calculated see Working out your GST turnover
- 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.
Once you have an ABN, you can register for GST:
- via Online services for business
- by phone on 13 28 66
- through your registered tax agent or BAS agentExternal Link
- by completing the Add a new business account (NAT 2954) form – order a form using our publication ordering serviceExternal Link.
We’ll notify you in writing of your:
- GST registration details, including the date your registration is effective
- ABN details if you haven’t already received them.
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