Registration Guide
How to Register for GST in Australia — Step-by-Step Guide (2026)
Not every business needs to register for GST. Plenty of sole traders and side hustlers never have to. But get the timing wrong — register late when you were required to — and the ATO can hit you with back-payment of GST you never collected, plus interest and penalties.
This guide covers the lot: the $75,000 threshold and how it actually works, the taxi and rideshare exception, the registration process itself (it’s quicker than you’d expect), and the honest case for and against registering voluntarily before you have to.
The Thresholds
Do You Need to Register for GST?
Three rules decide it:
|
Who |
Threshold |
When to register |
|---|---|---|
|
Businesses |
$75,000 GST turnover |
Within 21 days of reaching or expecting to reach it |
|
Non-profit organisations |
$150,000 GST turnover |
Within 21 days |
|
Taxi & rideshare drivers |
No threshold |
Before your first fare |
“GST turnover” means gross income — total sales, not profit. A tradie who invoices $80,000 but clears $45,000 after costs is over the threshold. This catches a lot of people out.
Current vs projected turnover
You’ve reached the threshold when either of these is true:
- Your turnover for the past 12 months is $75,000 or more, or
- Your projected turnover for the next 12 months is likely to be $75,000 or more
The ATO’s own example is a sole trader — call him Barry — who checks his figures each month. Barry adds up the last 11 months plus the current month. The month that rolling total crosses $75,000, his 21-day clock starts. You don’t wait for tax time to find out; you’re expected to be watching as you go.
And the rideshare rule is absolute. Drive for Uber, DiDi or Ola — even one weekend a month — and you must register for GST from your first dollar. The $75,000 threshold simply doesn’t apply to ride-sourcing.
Do you only pay GST after $75,000?
The $75,000 is a registration threshold, not a payment threshold. Once registered, you charge GST on ALL sales from day one.
I just hit $75,000 — do I owe GST on everything I’ve already earned?
No. GST applies from your registration date forward, not retroactively. But if you should have registered earlier and didn’t, the ATO may require back-payment plus interest.
The Process
How to Register for GST — Step by Step
The registration itself takes maybe 20 minutes online. Here’s the sequence:
Get an ABN (if you don’t have one)
You can’t register for GST without an Australian Business Number. Apply free at the Australian Business Register — abr.gov.au. Most applications are approved instantly.
Go to the ATO Business Registration Service
Access it through business.gov.au, or through your myGov account if it’s linked to the ATO. Your accountant or BAS agent can also register on your behalf.
Complete the online registration form
You’ll provide your ABN, business details, and the date you want GST registration to start. That date matters — GST applies to every taxable sale from that day.
Choose your reporting frequency
Quarterly is the default and suits most small businesses. Monthly is compulsory once turnover hits $20 million. Annual reporting is available in limited cases for voluntary registrations.
Choose your accounting method
Cash (report GST when money actually changes hands) or accrual (report when invoices are issued). Cash accounting is available if your turnover is under $10 million, and it’s kinder to cash flow for most small operators.
Receive confirmation
The ATO confirms your registration and effective date. From then on: charge 10% on taxable sales, issue tax invoices, lodge your BAS.
Can I register for GST online?
Yes. Registration is done through the ATO’s Business Registration Service at business.gov.au. You need an ABN first.
Under the Threshold?
Voluntary GST Registration — Is It Worth It?
You can register before you’re required to. Whether you should comes down to two things: who your customers are, and how much GST is hiding in your expenses.
When it makes sense
Say you’re a freelance videographer turning over $50,000, selling almost entirely to GST-registered businesses. This year you spend $22,000 (inc GST) on a camera, lenses, editing rig and vehicle costs. Registered, you claim back $2,000 in input tax credits ($22,000 ÷ 11). Your business clients don’t care about the extra 10% on your invoices — they claim it straight back themselves. Registration puts $2,000 in your pocket.
When it doesn’t
Now say you’re a mobile dog groomer on the same $50,000, selling to households. Your customers can’t claim GST back, so registering means either raising prices 10% (and testing how loyal your clients really are) or absorbing the GST and cutting your margin. Your expenses are modest — a few thousand in supplies — so the credits you’d gain are small. Staying unregistered wins.
One more thing before you jump in: voluntary registration locks you in for at least 12 months. And registered means lodging a BAS every quarter, whatever your turnover. The paperwork is real.
Should I register for GST voluntarily?
It depends. If your business purchases include significant GST (equipment, supplies, vehicle costs), voluntary registration lets you claim those credits. But you’ll need to charge 10% more or absorb it, and you must stay registered for at least 12 months.
Cancelling
How to Cancel Your GST Registration
You can cancel if your GST turnover drops below $75,000, if you sell or close the business, or if you change business structure. If you registered voluntarily, you’ll need to have been registered for at least 12 months first.
Cancel through ATO Online Services, by phone, or through your tax or BAS agent. The ATO will confirm a cancellation date.
Two obligations survive cancellation. You must lodge a final BAS covering the period up to your cancellation date. And you may need to make adjustments — repaying part of the GST credits you claimed on business assets you’re keeping, like a vehicle or equipment. Don’t skip that step; it’s the one the ATO checks.
Common Questions