Do I need to register for GST in Australia?

Last reviewed 2026-07-17

GST is 10% on most goods and services. Whether you must charge it depends on registration — and registration usually depends on your GST turnover.

The short answer

• Most businesses: register when GST turnover reaches $75,000 or more.
• Not-for-profits: $150,000 threshold.
• Taxi, limousine and ride-sourcing: register from the first dollar.
• Below the threshold: optional (voluntary registration).

ATO — Registering for GST

What is GST turnover?

GST turnover is roughly your gross business income (sales), not profit. Include taxable sales; the ATO has detailed rules for what counts. If you are close to the line, track a rolling 12-month figure.

Examples

• Freelance designer earning $60,000/year: GST registration usually optional.
• Cafe expecting $120,000/year: plan to register — pricing and POS should include GST.
• Rideshare driver on $40,000: must still register for GST.
• Side hustle at $20,000: usually no compulsory GST, but you may still want an ABN.

The 21-day rule

Once you are required to register, you generally must do it within 21 days of becoming required. Registering late can mean GST owing even if you did not charge it.

Why register voluntarily?

• Claim GST credits on business purchases
• Look more established to some B2B clients
• Avoid a painful switch later when you cross $75,000

Downside: you must charge GST (where applicable), lodge BAS, and usually stay registered for at least 12 months.

What changes after you register

• Add 10% GST to taxable sales (or show GST-inclusive prices clearly)
• Lodge a Business Activity Statement (often quarterly)
• Set aside GST collected so it is ready at BAS time
• Keep proper tax invoices and records