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Do I need to register for GST?
Check your turnover against the A$75,000 GST threshold (A$150,000 for non-profits) the way the ATO measures it: this month plus the last 11, and this month plus the next 11. Type a total or fill in month by month.
This month plus the previous 11 months.
This month plus the next 11 months (your best estimate).
GST turnover is total business income, not profit, leaving out GST in your sales, input-taxed sales, sales not connected with your enterprise or with Australia, and non-taxable sales to associates that aren’t for payment. For the projected figure, also leave out selling a capital asset and sales made only because you’re closing or permanently downsizing.
Enter your current or projected GST turnover (or tick an activity below) to see where you stand.
Nothing you type leaves your browser. A guide to the ATO’s rules, not tax advice.
The rules this checks
From the ATO’s Registering for GST page (last updated 14 September 2026), you must register for GST when:
- your business or enterprise has a GST turnover of A$75,000 or more
- you start a new business and expect turnover to reach the threshold in the first year
- your non-profit organisation has a GST turnover of A$150,000 or more
- you provide taxi or limousine travel for passengers, including ride-sourcing, whatever your turnover
- you earn income through the sharing economy or digital platforms (for example food delivery or other platform-based work)
- you want to claim fuel tax credits
You reach the threshold if either your current GST turnover (this month and the previous 11 months) or your projected GST turnover (this month and the next 11 months) is at or over it, and you then have 21 days to register. In the ATO’s own example, Barry, a sole trader selling car parts, adds May’s A$2,560 to the previous 11 months and gets A$31,170: under the threshold, so he keeps an eye on his projected turnover each month.
Paying a supplier who adds GST? That’s only right if they’re registered. Check a supplier’s GST registration on the invoice date, or read what to check when a supplier charges GST but isn’t registered.
Common questions
What is the GST registration threshold?
A GST turnover of A$75,000 or more for a business or enterprise, and A$150,000 or more for a non-profit organisation. Below that, registering is optional unless one of the ATO's must-register activities applies.
How do I work out my GST turnover?
Start with your total business income, not your profit, and leave out GST included in your sales, sales to associates that aren't for payment and aren't taxable, sales not connected with an enterprise you run, input-taxed sales, and sales not connected with Australia. If you're in a GST group, include the other members' turnover but not sales between group members.
What's the difference between current and projected GST turnover?
Current GST turnover is this month plus the previous 11 months. Projected GST turnover is this month plus the next 11 months. You reach the threshold if either is A$75,000 or more (A$150,000 for non-profits). For the projected figure, leave out the sale of a capital asset and sales made only because you're closing or substantially and permanently reducing the business.
How long do I have to register for GST?
21 days from when you're required to register. The ATO suggests checking each month whether you've reached the threshold or are likely to. You need an ABN first, and you only register once even if you run more than one business.
Do Uber and other ride-sourcing drivers need to register for GST?
Yes. The ATO says you must register if you provide taxi or limousine travel for passengers, including ride-sourcing, regardless of your GST turnover, whether you own, lease or rent the vehicle. Its list also includes income earned through the sharing economy or digital platforms (for example food delivery) and businesses that want to claim fuel tax credits.
My current turnover is over A$75,000 but next year will be lower. Do I still have to register?
Possibly not. The ATO says that even if your current GST turnover is at or above the threshold, you don't have to register if it is satisfied your projected GST turnover will be less than the threshold. That's the ATO's decision, so check with it or a registered tax or BAS agent.
What happens if I should have registered and didn't?
The ATO says you may have to pay GST on sales made since the date you were required to register, even if you didn't include GST in the price, plus penalties and interest. You can ask to backdate a registration by phoning the Business enquiries line; backdating is generally limited to 4 years.
Can I register for GST if I'm under the threshold?
Yes, registering is optional below the threshold. If you choose to register, the ATO says you generally must stay registered for at least 12 months.
Can a business that isn't registered charge GST?
No. Only a business registered for GST can include GST in its prices. If a supplier's bill shows GST, ClearABN's free GST check shows whether their ABN was registered for GST on the invoice date.
Is this tax advice?
No. It applies the thresholds and tests on the ATO's Registering for GST page to the numbers you type. It doesn't decide what counts as your GST turnover.
More: GST calculator · free invoice generator · BAS due dates 2026–27 · GST registration check · ABN lookup · check a supplier list