How do I register for GST in Australia?
You can register for GST in Australia through the Australian Taxation Office (ATO) website. Most businesses must register if their annual turnover is $75,000 or more, or $150,000 for non-profit organisations.
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How it works in practice
Understanding GST Registration
Goods and Services Tax (GST) is a broad-based tax of 10% on most goods, services, and other items sold or consumed in Australia. When you register for GST, you collect GST from your customers on your sales (taxable supplies) and pay it to the Australian Taxation Office (ATO). Conversely, you can claim credits for the GST included in the price of purchases for your business (input tax credits).
Who Needs to Register?
Most businesses in Australia must register for GST if their annual turnover (gross income minus GST) is $75,000 or more. For non-profit organisations, the threshold is $150,000. Certain entities, such as taxi drivers, ride-sourcing drivers, and businesses offering transport for passengers for a fare, must register for GST regardless of their turnover. If your turnover is below the threshold, you can choose to register voluntarily.
Important exceptions
The primary exception to mandatory registration is if your business's annual turnover is below the $75,000 threshold ($150,000 for non-profits). However, even if below this threshold, you must register if you provide taxi travel, limousine, or ride-sourcing services. Registration is also not required if all your sales are input-taxed (e.g., most residential rents, financial supplies) or GST-free (e.g., basic food, some health services).
If you choose to register voluntarily below the threshold, you must remain registered for at least 12 months. Once registered, you must include GST in the price of your sales and lodge activity statements.
What you should do now
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Determine if your business or organisation meets the GST registration threshold or if you provide services that require mandatory registration.
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Ensure you have an Australian Business Number (ABN), as it is generally required to register for GST.
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Gather necessary business details, including your business activity, expected turnover, and contact information.
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Register for GST online through the ATO's Business Portal or myGovID, or by consulting a registered tax agent.
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Choose your GST accounting method (cash or accruals) and your reporting cycle (monthly, quarterly, or annually).
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