When to register your business for GST
Holly Nuske • July 15, 2025
How does GST Registration Work?
GST registration is not mandatory for every business or enterprise, but failure to register when required may result in penalties. Once you are required to, you must register for GST within 21 days, and you must have an Australian Business Number (ABN) to do so. When you are no longer required to be registered, you can cancel your GST registration.
When does your business need to register?
Your business must register for GST:
- When your business has a GST turnover (gross income from all businesses less GST) of $75,000 or more.
- When you start a new business and expect your turnover to reach the GST threshold ($75,000) in the first year of operation.
- If you’re already in business and have reached the GST threshold ($75,000).
- If your non-profit organisation has a GST turnover of $150,000 per year or more.
- When you provide taxi or limousine travel for passengers (including ride-sourcing), regardless of your GST turnover. This applies to both owner-drivers and those who lease or rent a taxi.
- If you want to claim fuel tax credits for your business.
It is optional to register for GST if your business doesn't fit into one of these categories. If you choose to register, generally you must remain registered for at least 12 months.
How do you register for GST?
Once you have an ABN, you can register for GST via the following platforms:
- Online Services for Business.
- Through your registered Tax or BAS agent.
- By phone on 13 28 66.
Following registration, you will receive written correspondence with your:
- GST registration details, including the effective date of registration.
- ABN details if you haven't previously received them.
Once registered for GST, you must lodge a business activity statement (BAS).
What if you choose not to register?
If you're not registered for GST, you should monitor your turnover each month to determine if you’ve reached or are likely to exceed the threshold ($75,000). Failure to register for GST when required may result in you having to pay GST on sales made from the date you were required to register, even if you didn't include GST in the price of those sales. You may also have to pay penalties and interest.
Working out your GST turnover
Your GST turnover is your total business income (not your profit), less:
- GST that is included in sales to your customers
- Sales to associates that aren't for payment and aren't taxable
- Sales not connected with an enterprise you run
- Input-taxed sales you make
- Sales not connected with Australia
GST Turnover Threshold
You reach the GST turnover threshold if either:
- Your current GST turnover (your turnover for the current month and the previous 11 months) totals $75,000 or more ($150,000 for non-profit organisations).
- Your projected GST turnover (your total turnover for the current month and the next 11 months) is likely to be $75,000 or more ($150,00 for non-profit organisations).
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