Australian GST Registration Guide
Complete guide to registering for GST in Australia. $75,000 threshold, ABN requirements, taxable vs GST-free supplies, and how Laabam.One manages your GST obligations.
GST Registration Thresholds
Registration is mandatory when your GST turnover reaches these limits.
General Business
GST turnover = gross business income (not profit)
Non-Profit Organisation
Higher threshold for registered charities and NFPs
Taxi/Ride-Share Drivers
Must register regardless of turnover — applies to Uber, Ola, DiDi etc.
Non-Resident Businesses
Selling to Australian consumers — includes digital supplies
Voluntary Registration
Carrying on an enterprise — recover GST on business purchases
How to Register for GST — 6 Steps
Get an Australian Business Number (ABN)
You must have an ABN before registering for GST. Apply at abr.gov.au — it's free and usually issued within minutes online. You need a TFN (Tax File Number) or proof of identity.
Check Your GST Turnover
Calculate your GST turnover: total income from business activities (excluding GST, input-taxed supplies, and sales not connected to Australia). If over $75,000 (or $150,000 for NFPs), registration is mandatory.
Register via ATO Business Portal
Log in to the ATO Business Portal using myGovID → 'Registrations' → 'Add GST'. Alternatively, phone the ATO on 13 28 66 or register through your tax agent.
Choose Your Accounting Method
Cash basis (report GST when paid/received) or accrual basis (report GST when invoiced). Cash basis available if turnover < $10 million. Most small businesses choose cash basis.
Choose Your Reporting Period
Quarterly (default for turnover < $20 million), monthly (mandatory for turnover ≥ $20 million or voluntary), or annual (turnover < $75,000 voluntary registrants only).
Start Charging GST
From your registration effective date, add 10% GST to all taxable supplies. Issue tax invoices for sales ≥ $82.50 (GST inclusive). Keep records for 5 years.
GST Supply Categories
Taxable Supplies (10% GST)
- Most goods sold in Australia
- Most services provided in Australia
- Business assets sold
- Commercial property sales/leases
- Digital products sold to consumers
GST-Free Supplies (0%)
- Most basic food (unprocessed)
- Health & medical services
- Education courses (CRICOS)
- Childcare
- Exports of goods & services
- Precious metals (gold, silver, platinum)
Input Taxed (No GST, No Credits)
- Financial supplies (loans, shares)
- Residential rent
- Residential property sales (not new)
- Life insurance premiums