This guide is about Australia. If you run a small business there, you generally must register for GST once your GST turnover reaches the applicable threshold, then report through a business activity statement (BAS) or another ATO-approved arrangement. The threshold is not a profit test, and the ATO-assigned reporting period and due date should guide your filing. GST rules differ by country; do not apply these Australian thresholds or filing steps elsewhere.
When must an Australian small business register for GST?
According to business.gov.au’s GST registration guidance, the ordinary registration threshold is $75,000 in GST turnover. For a non-profit organisation, it is $150,000. GST turnover is the relevant measure—not profit or the amount left in the bank—so use the ATO’s current and projected turnover tests rather than a rough estimate.
A new business should consider whether its projected GST turnover in its first year will reach the threshold. The guidance says to register within 21 days of becoming aware that turnover will exceed the applicable threshold, and recommends checking turnover regularly. See the ATO’s registration guidance for the turnover tests and registration details.
Activities that can require registration below the threshold
Some businesses must register regardless of turnover. These include businesses providing passenger taxi or limousine travel, including ride-sourcing, and businesses seeking fuel tax credits. Non-resident businesses may be subject to special rules, so the general threshold should not be treated as a complete test for them.
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What changes when you register?
GST is 10% on most goods and services sold or consumed in Australia, although GST-free and input-taxed sales have different treatment. For a taxable sale with GST included in the price, the GST component is one-eleventh of the GST-inclusive amount. These general rules are set out in business.gov.au’s GST overview.
A registered business generally includes GST in the price of taxable sales, pays the GST collected to the ATO when due, and may claim eligible GST credits for GST paid on business purchases. It must also report through activity statements or the applicable annual arrangement. Registration therefore brings both potential input credits and ongoing pricing, recordkeeping, and filing work.
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Compulsory or voluntary registration?
If your turnover or activity makes registration compulsory, you must register. If you are below the threshold and no special rule applies, registration is generally optional. The ATO says voluntary registrants generally need to remain registered for at least 12 months.
| Consideration | Compulsory registration | Voluntary registration below the threshold |
|---|---|---|
| Why it applies | Turnover reaches the relevant threshold or a special activity requires registration. | You choose to register although the threshold or special-activity rules do not require it. |
| GST on taxable sales | Generally include GST in taxable sale prices. | Generally include GST in taxable sale prices once registered. |
| GST credits | May claim eligible credits for GST on business purchases. | May claim eligible credits for GST on business purchases. |
| Reporting | Must lodge activity statements or use the applicable reporting arrangement. | Must lodge activity statements or use the applicable reporting arrangement; the ATO says voluntary registrants generally remain registered for at least 12 months. |
| Pricing and workload | GST treatment can affect customer prices and requires ongoing reporting work. | Weigh possible credits against pricing effects and additional administration; the better choice depends on customers, taxable sales, costs, and circumstances. |
Voluntary registration is not automatically beneficial. For example, the balance may differ depending on whether customers can claim GST credits and how much GST-bearing business spending you have. The ATO explains registration options and obligations; consider your own sales mix and costs before opting in.
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteHow do Australian businesses file GST?
For many small businesses, GST is reported through a business activity statement (BAS), rather than a standalone form called a “GST return.” Depending on the reporting arrangement, a business may instead report and pay GST through an annual GST return. The ATO’s GST reporting and payment guidance describes these arrangements. Use the period and due date shown for your particular activity statement in your ATO account or on the statement itself.
Reporting frequency
| Arrangement | When it generally applies | Practical implication |
|---|---|---|
| Monthly | Generally applies at GST turnover of $20 million or more, or if the business elects monthly reporting. | More frequent reporting; a monthly activity statement is generally due on the 21st day of the following month. |
| Quarterly | Generally applies when GST turnover is below $20 million and the ATO has not required monthly reporting. | Fewer reporting periods than monthly. Eligible electronic lodgment or a registered agent may provide an extension for some quarterly periods. |
| Annual | May be available to a business voluntarily registered below $75,000 turnover, or a non-profit below $150,000 turnover. | One annual GST reporting arrangement may reduce filing frequency; eligibility and other obligations can affect availability. |
These are general arrangements, not a substitute for the reporting schedule the ATO assigns to your business. Turnover, elections, and other obligations can affect frequency. Confirm the particular statement’s deadline before lodging or paying.
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Standard quarterly activity statement dates
| Quarter | Standard due date |
|---|---|
| July–September | 28 October |
| October–December | 28 February |
| January–March | 28 April |
| April–June | 28 July |
The February date already incorporates an extension. Eligible online lodgment or use of a registered agent may change some other quarterly dates. The date assigned to your activity statement is the one to follow; consult the ATO’s reporting and payment date guidance for current details.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What figures go on a small-business BAS?
Under the ATO’s Simpler BAS method, the three GST labels are:
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- G1: Total sales
- 1A: GST on sales
- 1B: GST on purchases
The ATO’s Simpler BAS guidance identifies these labels and describes the method introduced in 2017. Prepare your sales and purchase figures for the relevant reporting period, then follow the ATO instructions for the form and arrangement that apply to you.
What records should you prepare?
Keep your sales and purchase information organised so you can calculate the amounts required for the relevant BAS labels and support your reporting. The precise record-retention periods and tax-invoice requirements are not covered here; check the ATO’s current recordkeeping and tax-invoice guidance for those rules. Digital bookkeeping or accounting software can be an optional way to organise records, but confirm that any product supports Australian GST and BAS workflows before relying on it.
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