GST registration explained (the $75,000 threshold)

Last reviewed 2026-07-17

GST (Goods and Services Tax) is a 10% tax on most goods and services. Whether you charge it depends on being registered.

When you must register

• Your GST turnover reaches $75,000 or more (gross sales, not profit).
• Not-for-profits: $150,000 threshold.
• Taxi, rideshare and ride-sourcing: from the first dollar.

Once you reach the threshold, you must register within 21 days.

ATO — Registering for GST

Voluntary registration

Below the threshold you can register voluntarily. It lets you claim GST credits on purchases, but you’ll also need to charge GST and lodge a BAS.

What changes once registered

• You add 10% GST to your taxable sales.
• You can claim GST credits on business purchases.
• You lodge a Business Activity Statement (usually quarterly).
• You should set aside the GST you collect so it’s there at BAS time.