When to Register for GST

How this usually works

Start with the numbers. Work out your current GST turnover and whether your projected GST turnover for the next 12 months will reach $75,000 (or $150,000 for NFPs). If either test is met, you must register and you have 21 days to do it.

Current turnover is what you’ve made in the last 12 months; projected turnover is what you expect to make in the next 12 months. Keep a rolling view so you don’t get caught out mid‑year.

• If you’re ramping up and have signed contracts or steady sales that will push you over, register now.
• If you provide taxi travel or ride‑sourcing, register from day one, regardless of turnover.
• If you primarily make input‑taxed supplies (for example, residential rent), you may not need to register because those sales don’t count toward the threshold. Get advice if unsure.

Australian context to keep in view

• Thresholds: $75,000 for businesses, $150,000 for not‑for‑profits. Taxi travel and ride‑sourcing must register from the first dollar.
• Timing: Register within 21 days of knowing you’ll hit the threshold.
• Turnover test: Total business income excluding GST. Generally excludes input‑taxed supplies, sales not connected with Australia and sales of capital assets. GST‑free sales still count.
• Cash vs accrual: Most small businesses (under $10m turnover) can choose cash accounting for GST. Choose this during registration.
• Reporting: Most small businesses lodge BAS quarterly. If your GST turnover is $20m+ you must report monthly.
• Voluntary registration: Common for startups and capital‑heavy businesses to claim GST credits on purchases; you must then charge GST on taxable sales.
• Backdating: Possible, but may create BAS obligations and interest/penalties. Act quickly and consider using a BAS agent.
• Software: Set up tax codes in your accounting software so invoices and BAS are correct.
• ABN first: You need an ABN before you can register for GST.

What to compare before you commit

How to register for GST

1. Get an ABN if you don’t already have one.
2. Register for GST via ATO Online services, by phone, or ask a registered BAS agent or tax accountant to register for you.
3. Choose your GST accounting method: cash or accrual (most small businesses under $10m can choose cash).
4. Choose your reporting cycle: quarterly for most, monthly if you prefer (or required at higher turnover).
5. Configure software: set GST tax codes, update invoice templates to show 10% GST where applicable, and check that BAS reports reconcile.
6. Prepare for your first BAS: collect sales and purchase records, check GST treatment on each, reconcile bank accounts and lodge by the due date.

If marketplaces or platforms collect GST on your behalf for certain sales, confirm what they report so you don’t double‑count on your BAS.

Examples to make it concrete

• New consultant: You’ve billed $40,000 in the last 6 months and have signed contracts that will take you over $75,000 within the next 6 months. Register now (projected turnover test) and start charging GST.
• Ride‑sourcing driver: You start driving for Uber part‑time. Register from day one and charge/collect GST on fares. Claim GST credits on eligible business expenses.
• Not‑for‑profit: Your community organisation expects $155,000 in revenue this year. Register (NFP threshold is $150,000).
• Residential landlord: Your income is only from residential rent (input‑taxed). Those amounts don’t count toward the threshold, and you generally don’t register on that basis alone. Get advice if you also run another enterprise.

Best next steps

Write down your current and projected turnover, the date you expect to cross the threshold and any special factors (ride‑sourcing, grants, exports, input‑taxed sales). Decide whether you want to register yourself or have a professional handle the registration, software setup and first BAS.

Use these service pages to move from question to action: BAS agent services, Tax accountant, Bookkeeping services, New business accountant.