The thresholds
| Who | Must register when GST turnover reaches |
|---|---|
| Businesses and sole traders | $75,000 a year |
| Non-profit organisations | $150,000 a year |
| Taxi, limousine and ride-sourcing drivers (e.g. Uber) | $0 — register before you start |
| Anyone claiming fuel tax credits | $0 |
What counts as “GST turnover”?
Your gross business income (not profit), excluding GST, GST-free exports, input-taxed sales such as residential rent, and sales not connected to your business. You must check two things: your current turnover (this month plus the previous 11 months) and your projected turnover (this month plus the next 11). If either reaches $75,000, you must register within 21 days.
What changes when you register
- You add 10% GST to your taxable sales — $75,000 of work becomes $82,500 invoiced (the calculator shows this).
- You lodge a BAS (usually quarterly) and pay the GST collected minus GST credits.
- You can claim GST credits on business purchases, so your costs effectively fall by 1/11.
- Your invoices must be tax invoices with your ABN and the GST amount.
The pre-filled example
$82,500 of sales including GST and $11,000 of business purchases including GST in a year: GST collected $7,500, credits $1,000, so about $6,500 goes to the ATO over the year — that money was never really yours, so set it aside as you get paid.
Should I register voluntarily below $75,000?
It can help if your customers are mostly GST-registered businesses (they claim the GST back, so it costs them nothing) or if you have big setup costs to claim credits on. If your customers are consumers, registering simply makes you 10% more expensive or 1/11 less profitable.
How to register
You need an ABN first. Then register for GST through Online services for business, the Australian Business Register when you apply for your ABN, or a registered tax or BAS agent. Choose your start date (backdating is possible if you went over the threshold earlier) and how often you will report — quarterly is most common for small businesses; you can choose annual reporting if you registered voluntarily with turnover below $75,000.
Once registered, update your invoices and price lists. If you sell to consumers, decide whether to absorb the GST or raise prices by 10%. You can cancel your registration if your turnover drops below the threshold and you have been registered for at least 12 months.
Key GST figures (checked 5 November 2026)
| Item | Figure |
|---|---|
| GST rate | 10% |
| GST inside an inclusive price | ÷ 11 |
| Registration threshold | $75,000 GST turnover ($150,000 non-profits) |
| Tax invoice needed for credits | Purchases over $82.50 incl. GST |
| Quarterly BAS due | 28 Oct, 28 Feb, 28 Apr, 28 Jul |
FAQ
What is the GST registration threshold in Australia?
$75,000 of GST turnover a year, or $150,000 for non-profit organisations.
Do Uber drivers need to register for GST?
Yes. Taxi and ride-sourcing drivers must register for GST from the start, whatever their turnover.
What will I charge on $75,000 of work once registered?
$82,500 including $7,500 GST.
Sources (checked 5 November 2026): A New Tax System (Goods and Services Tax) Act 1999 (s 9-70 rate of 10%, s 23-15 registration turnover thresholds); ATO “Registering for GST”, “GST-free sales”, “Tax invoices” and “Business activity statements (BAS)” guidance.