When must you register for GST in Australia — what is the threshold?

You must register for Goods and Services Tax (GST) in Australia when your business's annual turnover is A$75,000 or more (A$150,000 or more for non-profit organisations). Turnover here means the gross income from your business activities — not profit.

When to register: You are required to register if your current GST turnover meets or exceeds the threshold, or if you expect it will reach A$75,000 in the next 12 months. You have 21 days from the date you cross (or expect to cross) the threshold to register. If you provide taxi or rideshare services (e.g. Uber), you must register for GST regardless of your turnover.

Voluntary registration: If your turnover is below A$75,000, you can still choose to register voluntarily. This makes sense if your customers are other businesses (who can claim back GST), or if you have significant business expenses that carry GST (allowing you to claim GST credits).

After registering: You must add 10% GST to your prices, lodge Business Activity Statements (BAS) quarterly or annually, remit the GST collected to the ATO, and claim GST credits (input tax credits) on eligible business purchases. If you have not registered and your turnover crosses the threshold, you are still liable for the GST you should have collected — even if you didn't charge it to customers.

Registering: You can register for GST through the ATO's Business Portal, via myGovID, or through a registered tax or BAS agent.