For an Australian business, registering for goods and services tax (GST) with the Australian Taxation Office (ATO) costs A$0. You need an Australian Business Number (ABN) first, although a new business can apply for an ABN and GST registration together through the government’s Business Registration Service. Most businesses must register when their GST turnover reaches A$75,000 (A$150,000 for a nonprofit), and generally have 21 days from becoming aware they will exceed the threshold.
The ATO does not publish one universal list of documents for every sole trader, company, partnership, trust and nonresident. Prepare your ABN and accurate business or entity details, then follow the questions in the live application. The prompts—and any evidence requested—depend on your circumstances.
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Who must register for GST in Australia?
GST turnover is the income your business uses for the GST rules; it is not your profit. The standard threshold applies to most Australian businesses. Use the following thresholds and compulsory-registration rules from the Australian Government’s GST registration guidance.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11| Business situation | GST registration rule | What to do |
|---|---|---|
| Most businesses | Registration is generally compulsory at A$75,000 GST turnover. | Monitor turnover and register when the threshold test requires it. |
| Nonprofit organisation | The threshold is A$150,000 GST turnover. | Apply the nonprofit threshold to the organisation’s circumstances. |
| Taxi or limousine operator, including a ride-sourcing provider | Registration is required regardless of turnover. | Register even if turnover is below A$75,000. |
| Business claiming fuel tax credits | GST registration is required to claim those credits. | Register before making the relevant claim. |
| Ordinary business below the threshold | Registration is optional. | Compare the benefits and extra administration before opting in. |
The 21-day deadline
Once you become aware that your GST turnover will go over the applicable threshold, you generally have 21 days to register. The official wording is: “You have to register for GST within 21 days of becoming aware that your GST turnover will go over the threshold.” Review turnover at least monthly so a new contract, recurring sales pattern or forecast does not leave you late.
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Turnover is not the same as profit
Do not wait for your profit to reach A$75,000. GST turnover is based on business income under the GST rules. A low-margin business can therefore cross the registration threshold even when its net profit is modest.
When registration is voluntary
An ordinary business below the threshold can register voluntarily. That choice can let you claim GST credits on eligible purchases, but it also means charging GST on most taxable sales, keeping the required records, issuing compliant tax invoices and lodging activity statements. “Optional” describes the decision to enter the system; it does not remove the obligations after you register.
What documents and information do you need?
The confirmed prerequisite is an ABN. The government sources do not support a single, exhaustive upload checklist that applies to every business type. Do not rely on an internet list that claims every applicant must provide the same identity, lease, bank or incorporation documents.
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You need an ABN before registering for GST. If the business is new and has no ABN, the Australian Government Business Registration Service allows an application for an ABN and tax registrations together. Once an ABN is issued, use it for the GST registration associated with that business.
Prepare accurate entity and business details
Before opening the application, gather the details that identify the entity and explain its activities. Keep the following available:
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- the business’s ABN (or the information needed to apply for one);
- the legal entity and trading details used for the ABN;
- contact details for the responsible person or authorised representative;
- the nature of the business activities and the date GST registration should start; and
- a realistic estimate or record of GST turnover so you can select the correct registration reason.
These are practical preparation points, not a promise that every applicant will be asked for every item. The ATO’s live, entity-specific questions control what must be entered or evidenced.
Why the exact checklist varies
A sole trader, company, partnership, trust and nonresident can receive different prompts. The application may request additional evidence or authorisation information in a particular case. If it does, supply it through the channel the ATO specifies. The available guidance confirms the ABN prerequisite and application routes, but it does not establish one universal document set for all entities.
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Nonresident and special circumstances
Overseas businesses selling imported services, digital products or low-value goods to Australian consumers can be subject to separate rules. The standard domestic-business explanation above is not a complete nonresident checklist. Use the ATO’s questions for your circumstances or obtain advice from a registered tax or BAS agent when the ordinary threshold analysis does not fit.
How much does GST registration cost?
The government registration fee is zero
The ATO does not charge to register an ABN or GST, and the Business Registration Service states that tax registrations have no charge. Therefore the GST registration fee itself is A$0. This is a government fee, not a quote for accounting or legal work.
Optional professional help
You can ask a registered tax agent or BAS agent to submit the registration. The official guidance confirms that route but does not state a standard private fee. Providers set their own prices, so request a written quote that distinguishes a one-off registration from continuing BAS or bookkeeping work.
Costs that are separate from GST registration
Registering a business name or forming a company is a different transaction and may attract a government fee. Those charges should not be described as the cost of GST registration. If you need one of those registrations, check its current fee separately through the relevant government service.
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- Obtain an ABN. If you do not have one, apply through the Business Registration Service and select the ABN and GST registrations you need together.
- Choose an application channel. With an ABN, use ATO online services for individuals or sole traders, or ATO online services for businesses, as appropriate to the entity.
- Answer the live questions. Enter the entity, contact, activity, turnover and effective-date information requested. Do not copy a generic document list; follow the prompts for your entity.
- Use an alternative route if online filing is unsuitable. The ATO lists telephone registration on 13 28 66, a registered tax or BAS agent, or the paper form titled “Add a new business account.”
- Save the submission details. Keep a copy of what you submitted and any confirmation or reference number with your tax records.
- Wait for the ATO notice. The ATO notifies you of the GST registration details, including the effective date. Treat that date as the point from which the registered-business obligations apply.
Each ABN requires its own GST registration. If several activities operate under one ABN, one GST registration covers that ABN; you do not create a separate GST registration for every activity under it.
What changes after you register?
GST is 10% on most goods and services sold or consumed in Australia. A registered business generally collects GST on taxable sales, claims GST credits for GST included in eligible business purchases, and pays the net amount to the ATO (or receives a refund where credits exceed collected GST). GST is one-eleventh of a GST-inclusive sale price.
Price and invoice correctly
- Determine whether each sale is taxable, GST-free or otherwise outside the taxable-sales rules.
- Include GST in the price of relevant taxable sales and show it correctly on a tax invoice when required.
- Do not add GST to a sale merely because the business has an ABN; the character of the sale matters.
Keep records and purchase evidence
- Record GST collected on taxable sales and GST included in eligible purchases.
- Retain purchase tax invoices and other records needed to substantiate GST credits.
- Separate business and private components where a purchase is only partly for the business.
Lodge activity statements and pay the net amount
Registration brings ongoing business activity statement (BAS) work. Each BAS reports the relevant GST information and calculates whether you owe the ATO or are due a refund. The applicable reporting frequency and due date appear in the ATO instructions for your account; meet those dates even in a period with no sales.
Consider small-business concessions
Businesses with aggregated turnover below A$10 million may qualify for concessions such as cash-basis GST accounting or paying GST by instalments. The A$10 million figure is an eligibility ceiling, not an automatic entitlement. Check the current conditions and your circumstances before choosing an accounting method or instalment option.
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Should you register voluntarily below A$75,000?
There is no universal right answer. Use a short decision review before opting in.
| Question | Why it matters |
|---|---|
| How close is expected GST turnover to A$75,000? | Registering early can avoid a rushed change when the threshold becomes likely, but it starts compliance sooner. |
| Are most sales taxable, GST-free or a mixture? | You generally charge GST on taxable sales; GST-free sales have different treatment, so the sales mix affects the benefit. |
| What eligible business purchases are planned? | GST credits may offset GST collected, but only where the purchase and records meet the rules. |
| Who are the customers? | GST-registered business customers may be able to claim credits, while price-sensitive consumers may feel the full price increase. |
| Can you handle BAS and record keeping? | Voluntary registration adds recurring administration even when turnover remains below the threshold. |
| Would an agent’s help be worthwhile? | Compare a provider’s quoted fee with the time and risk saved; no standard private price is established by the government sources. |
This framework is general information, not a personalised tax recommendation. Mixed taxable and GST-free supplies, unusual structures and nonresident activities merit specific ATO or registered-agent advice.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes and how to avoid them
Waiting for profit to reach the threshold
GST registration is triggered by GST turnover, not profit. Review income monthly and document the point at which you became aware the threshold would be exceeded so the 21-day deadline can be managed.
Assuming an ABN automatically registers you for GST
An ABN and GST registration are separate registrations, even though the government service can process them together. Check that the confirmation actually includes GST and note the effective date.
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Using a made-up “required documents” list
Entity type and circumstances change the ATO prompts. Start with the ABN and business details, then provide only the additional evidence the live application requests.
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Calling a private intermediary before checking the free route
The ATO and Business Registration Service do not charge a GST-registration fee. Be cautious with unsolicited offers and do not share business or account details with unknown parties claiming they will register you; official small-business guidance warns such offers may be illegitimate.
Charging GST from the wrong date
The ATO notice states the effective registration date. Configure invoices and accounting records from that date, rather than guessing based on the day you submitted the application.
A practical preparation checklist
- Confirm that the rules you are using are for Australia and identify whether you are a standard business, nonprofit, taxi or limousine operator, fuel-tax-credit claimant or nonresident.
- Calculate GST turnover—not profit—and review it monthly.
- Apply for an ABN if necessary, or use the combined ABN and GST application.
- Collect your legal entity, trading, contact, activity and expected-start-date details.
- Choose ATO online services, phone 13 28 66, a registered agent or the “Add a new business account” paper form.
- Keep the application confirmation and the ATO notice showing your effective date.
- Set up sales, purchase, tax-invoice, record-retention and BAS processes before the first taxable transaction after registration.
- Recheck current ATO instructions before filing, especially if your business is a nonresident, has mixed supplies or uses a special GST concession.
Where to verify the current rules
Thresholds, deadlines and registration routes can change. Check the Australian Government’s Register for goods and services tax (GST) page, the Business Registration Service, and the ATO’s explanations of how to register and whether you need to register immediately before applying.
Frequently Asked Questions
Do I need an ABN to register for GST?
Yes. An ABN is required first, although a new business can apply for its ABN and GST registration together through the Australian Government Business Registration Service.
How much does GST registration cost?
The ATO and Business Registration Service charge A$0 for GST registration. A tax or BAS agent may charge a separate private fee.
How long do I have to register after reaching the GST threshold?
Generally 21 days after you become aware that GST turnover will exceed the applicable threshold.
What documents are required for every business?
There is no government-published universal checklist for every entity. Have your ABN and business details ready, then follow the live ATO application prompts and provide any additional evidence requested.
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