How to Register Your Business for GST in Australia: Thresholds, ABN and Online Steps
Find out when your Australian business must register for GST, the $75,000 turnover threshold, special rules for taxi and ride-sourcing services, the ABN requirement and how to register online.
AU Australia
Business ~ 7 min read
8 FAQ
Updated 2026-08-26
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In Australia, a business or enterprise generally must register for GST when its GST turnover reaches $75,000 or more. The threshold is $150,000 or more for a non-profit organisation. Taxi, limousine and ride-sourcing passenger services must register regardless of turnover. Once you are required to register, you generally need to do so within 21 days. You need an Australian Business Number before registering for GST, although a new business can apply for an ABN and GST registration together. GST tax registration is free.
What you need
- An Australian Business Number (ABN), or an application for an ABN submitted together with the GST registration.
- Details about the business or enterprise and its GST registration.
- The date from which GST registration is required or requested.
- Access to an applicable Australian Government online registration service when registering online.
- Additional identity or registration evidence may be required for non-resident businesses.
Eligibility
You can register for GST if you carry on an enterprise and are entitled to GST registration. Registration is compulsory when your business or enterprise has GST turnover of $75,000 or more. For non-profit organisations, the compulsory GST turnover threshold is $150,000 or more. Businesses providing taxi or limousine passenger travel, including ride-sourcing services, must register regardless of GST turnover. GST registration can also be required for businesses that want to claim fuel tax credits or need to register for Wine Equalisation Tax or Luxury Car Tax. Businesses below the compulsory turnover threshold can generally choose to register voluntarily.
How to do it
- Check whether GST registration is compulsory. Work out whether your GST turnover meets the applicable registration threshold or whether your activities, such as taxi, limousine or ride-sourcing passenger services, require registration regardless of turnover.
- Make sure you have an ABN. You must have an Australian Business Number to register for GST. If you are starting a new business and do not yet have an ABN, you can apply for an ABN and GST registration together through the Australian Government Business Registration Service.
- Choose the GST registration start date. If registration has become compulsory, register within 21 days of becoming required to register.
- Register online. A new business can apply for GST as part of its ABN application. If you already have an ABN, the Business Registration Service provides an online application for additional tax registrations, including GST. Eligible businesses can also manage tax registrations through applicable ATO online services.
- Provide the requested business information. Complete the registration questions accurately, including information relevant to your enterprise and GST registration.
- Keep the registration confirmation. Once your GST registration is established, keep your registration details and make sure your business records and ABN details remain current.
- Start meeting your GST obligations. From the effective date of registration, apply the GST rules to taxable sales, keep appropriate records and report GST to the ATO as required for your reporting cycle.
When does a business have to register for GST in Australia?
GST, or goods and services tax, is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. Not every business needs to register, but registration becomes compulsory when specified conditions are met.
For most businesses and enterprises, you must register when your GST turnover is $75,000 or more. A non-profit organisation has a higher compulsory threshold of $150,000 or more.
Once you become required to register for GST, you generally need to register within 21 days.
Do taxi and ride-sourcing drivers have to register for GST?
Yes. If your business provides taxi or limousine travel for passengers, including ride-sourcing services, GST registration is required regardless of your GST turnover. This means the ordinary $75,000 turnover threshold does not protect a ride-sourcing driver from the GST registration requirement.
Are there other situations where GST registration is required?
The Australian Government Business Registration Service also identifies GST registration as necessary where a business wants to claim fuel tax credits or needs to register for Wine Equalisation Tax or Luxury Car Tax.
At a glance: Australian GST registration
| Authority | Australian Taxation Office |
|---|---|
| Standard compulsory threshold | GST turnover of $75,000 or more |
| Non-profit threshold | GST turnover of $150,000 or more |
| Taxi, limousine and ride-sourcing | Registration required regardless of turnover |
| Deadline once registration is required | Within 21 days |
| ABN required | Yes |
| GST registration fee | No charge |
| Online registration | Available |
What is GST turnover for the registration threshold?
The registration test uses GST turnover rather than simply treating every dollar received by the business as part of the threshold. The ATO provides specific rules for calculating GST turnover. Businesses close to the threshold should use the ATO GST turnover rules rather than relying only on total bank deposits, invoices or accounting revenue.
Can you voluntarily register for GST below $75,000?
Yes. If you operate an eligible enterprise but do not expect to reach the compulsory $75,000 threshold, you can generally choose to register voluntarily. Registration allows a business to claim GST credits where the relevant requirements are met, but it also creates ongoing GST reporting and record-keeping obligations.
Voluntary registration should therefore be considered in the context of the business's sales, purchases, customers and administrative obligations rather than being treated as automatically beneficial for every small business.
Do you need an ABN before registering for GST?
Yes. You need an Australian Business Number to register for GST. An ABN is the unique 11-digit number used to identify a business or organisation to government and the community.
If you are establishing a new business and do not yet have an ABN, you do not need to complete two entirely separate registration processes. The Australian Government Business Registration Service allows you to apply for an ABN and select GST registration as part of the same new-business application.
If you already have an ABN, you can use the Business Registration Service's tax registration process to apply for GST and other applicable tax registrations.
How do you register for GST online in Australia?
The correct route depends mainly on whether the business already has an ABN.
New business without an ABN
Use the Australian Government Business Registration Service to apply for an ABN. During that process, select Goods and Services Tax as an additional registration. If the ABN application is refused, the related tax registrations will not progress.
Existing business with an ABN
If the business already has an ABN, the Business Registration Service provides a separate online process for additional tax registrations. GST is one of the registrations available through that service. Applicable ATO online services can also be used for business tax administration.
How much does GST registration cost?
There is no government charge for registering for GST. The Australian Government Business Registration Service confirms that tax registrations are free. This is separate from registrations such as a business name or company registration, which can have their own fees.
How long do you have to register after reaching the GST threshold?
Once your business or enterprise is required to register for GST, you need to register within 21 days. Businesses should therefore monitor GST turnover rather than waiting until the end of the financial year to check whether registration has become compulsory.
What happens after you register for GST?
GST registration creates ongoing tax obligations from the effective date of registration. A registered business needs to apply the GST rules to its sales, purchases and other transactions, keep appropriate records and report GST to the ATO according to the reporting requirements that apply to it.
Registration can also allow a business to claim GST credits for GST included in eligible business purchases, provided the relevant GST credit requirements are satisfied.
What if you should have registered earlier?
If your business has already become required to register, do not assume that registering later removes obligations relating to the earlier period. The ATO states that penalties may apply if a business fails to register when required. Use the correct effective registration date and obtain ATO or professional tax advice where the business has missed its registration deadline or has already made sales during a period when it should have been registered.
Do non-resident businesses use the same GST registration process?
Australian GST can also apply to non-resident businesses. Depending on their activities, non-residents may need to register and different proof-of-identity requirements can apply. The ATO provides both standard GST registration and, for eligible non-resident businesses making relevant Australian sales, a simplified GST registration system. A non-resident business should use the ATO rules for non-residents rather than assuming the ordinary Australian business registration process is always the correct route.
Frequently asked questions
Do I need to register for GST if my business earns less than $75,000?
Not usually on the standard turnover test, but you can generally register voluntarily if you carry on an eligible enterprise. Some activities have special rules. Taxi, limousine and ride-sourcing passenger services must register regardless of turnover.
Is the GST registration threshold based on profit or turnover?
It is based on GST turnover, not business profit. The ATO has specific rules for calculating GST turnover, so it should not be treated as simply your taxable profit.
Does an Uber or other ride-sourcing driver need GST registration in Australia?
Yes. Ride-sourcing is included in the special passenger transport rule, so GST registration is required regardless of GST turnover.
Can I apply for an ABN and GST at the same time?
Yes. A new business can use the Australian Government Business Registration Service to apply for an ABN and GST registration in the same application.
Can I register for GST online if I already have an ABN?
Yes. The Australian Government Business Registration Service provides an online tax registration process for businesses that already have an ABN, including GST registration.
How much does it cost to register for GST?
There is no government fee for GST registration. Tax registrations through the Australian Government Business Registration Service are free.
How quickly must I register after my business reaches the GST threshold?
Once you are required to register for GST, you need to register within 21 days.
What is the GST registration threshold for a non-profit organisation?
A non-profit organisation must register when its GST turnover is $150,000 or more, subject to the applicable GST registration rules.
Official sources
Australian Taxation Office - Registering for GSTAustralian Business Register - Applying for GST, PAYG and other registrationsAustralian Government - Business Registration ServiceAustralian Taxation Office - Ride-sourcing registrationsAustralian Taxation Office - GST registration for not-for-profitsAustralian Taxation Office - GST registration for non-resident businessesRelated procedures
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