Answer a few simple questions to determine if you need to register for GST in Australia. This tool covers the main scenarios for foreign companies and Australian businesses.
1What type of business are you?
2What is your main business activity in Australia?
3What is your expected annual GST turnover in Australia?
GST turnover includes all business income from Australian activities (not just taxable supplies).
4Will you have significant GST-inclusive expenses in Australia?
Examples: rent, equipment purchases, professional services, supplies from Australian vendors.
GST Registration is REQUIRED
What you need to do:
- Register for GST before making your first taxable sale
- Charge 10% GST on taxable supplies to Australian customers
- Lodge Business Activity Statements (BAS) – monthly or quarterly
- Keep records of all GST transactions for 5 years
Registration deadline:
- Within 21 days of reaching the $75,000 threshold
- Or before making your first taxable sale if you expect to exceed the threshold
GST Registration is RECOMMENDED
Benefits of voluntary registration:
- Claim GST credits on business purchases (input tax credits)
- Recover GST paid on Australian business expenses
- Appear more established to Australian customers
- No need to re-register later when you exceed the threshold
Considerations:
- You’ll need to lodge regular BAS returns
- Must charge GST on taxable supplies once registered
- Administrative compliance requirements apply
GST Registration is OPTIONAL
Your situation:
- Your turnover is below the $75,000 threshold
- You’re not in a mandatory registration category
- Registration is voluntary but may still be beneficial
When you might still want to register:
- You have significant GST-inclusive expenses to claim back
- You expect to exceed the threshold soon
- Your customers prefer dealing with GST-registered businesses
Disclaimer: This tool provides general guidance only and does not constitute tax advice. GST obligations can be complex, particularly for foreign businesses. The $75,000 threshold applies to most businesses, but special rules may apply in certain circumstances. We recommend consulting with a registered tax agent for advice specific to your situation.
This content is general information only and is not legal, financial or tax advice. Laws and regulations change often. For advice on your circumstances, speak to a qualified adviser.