- You don’t need to wait until the end of the financial year to register, the 21-day clock starts the moment your projected or current GST turnover crosses $75,000, even if you haven’t been paid yet.
- GST registration and ABN registration are two separate processes, having an ABN does not automatically register you for GST. You must register for GST separately unless you opted in during your ABN application.
- Once you’re registered for GST, cancelling isn’t immediate, if you registered voluntarily, you must stay registered for at least 12 months before the ATO will approve a cancellation.
If you’re wondering how to register for GST in Australia, timing is critical. Once your business crosses the $75,000 GST registration threshold, you have just 21 days to register or the ATO can backdate it, leaving you liable for GST you never collected.
Whether you’re completing your GST registration in Australia for the first time, need your GST number before your next invoice, or aren’t sure if you’re required to register yet, this guide has you covered. If you want to get it right from the start, a tax accountant can also help ensure your registration aligns with your obligations.
We’ll walk you through:
- Who needs to register for GST,
- How the GST threshold works,
- The steps to apply for GST registration
- Tax obligations after registration
If you're a new company registering for GST for the first time, do it during your ABN application rather than as a separate step. It uses the same identity verification, the same business details, and a single submission, saving you from repeating the entire process twice.
Do you need to register for GST in Australia?
Not every business in Australia is required to register for GST, but many are, and some must register regardless of turnover. Here’s how to work out where your business stands.
When is GST registration mandatory in Australia?
You must register for GST if:
- Your business has a GST turnover of $75,000 or more in the current or projected 12-month period
- You are a non-profit organisation with a GST turnover of $150,000 or more
- You provide taxi or limousine travel for passengers, including ride-sourcing services, regardless of turnover
- You want to claim fuel tax credits for your business
One important distinction:
- GST turnover is your gross business income, not your profit. It’s calculated before expenses, and it excludes any GST already included in your prices.
- So if you invoiced $80,000 this year before adding GST, your GST turnover is $80,000, above the threshold, and registration is mandatory.
Once you cross the $75,000 mark, you have 21 days to register. If you’re approaching the threshold, it’s worth monitoring your turnover monthly rather than waiting until year end, an unexpected contract can push you over quickly.
Can you register for GST voluntarily in Australia?
If your turnover is under $75,000, you can still choose to register voluntarily. This can make sense if:
- You regularly purchase goods or services with GST included and want to claim input tax credits
- Your clients are GST-registered businesses that expect a tax invoice from you
- You want your business to appear more established to suppliers and partners
- You anticipate crossing the threshold within the next 12 months
The trade-off is real though, once registered, you must charge GST on your sales, lodge BAS regularly, and maintain records for at least five years. If your expenses are low and your clients are mostly individuals (not businesses), voluntary registration may add compliance burden without much benefit.
If you register voluntarily, you must stay registered for at least 12 months before you can cancel, so the decision deserves careful thought.
How do you know if you need to register for GST? A quick decision framework
Situation | GST registration |
Turnover ≥ $75,000 | Mandatory, register within 21 days |
Non-profit turnover ≥ $150,000 | Mandatory |
Ride-share / taxi provider | Mandatory, regardless of turnover |
Turnover < $75,000, B2B clients | Voluntary, likely worth it |
Turnover < $75,000, B2C clients, low expenses | Voluntary, weigh up carefully |
Early-stage business, not yet trading | Not required yet |
What do you need before registering for GST in Australia?
Before you start your GST registration in Australia, having the right information ready will make the process quick and straightforward, The process is usually quicker when you have the right information ready.
Here’s exactly what you’ll need:
1. An active Australian Business Number (ABN)
You can’t register for GST without an Australian Business Number (ABN), it’s a mandatory requirement. The ATO uses your ABN to link GST to your business.
If you don’t have one yet, you’ll need to apply first. You can also register for GST at the same time during your ABN application.
2. myID
To register online via ATO Online Services, you’ll need myID, formerly myGovID, with the required identity strength.
- If you’re registering for a company, trust, or partnership, your myGovID must also be linked to the business via the Relationship Authorisation Manager (RAM).
- This allows you to act on behalf of the entity.
3. Your Tax File Number (TFN)
You’ll need your business TFN (or your personal TFN if you’re a sole trader or director). The ATO uses this to verify your identity during registration.
Read more: How to Find Your Tax File Number (TFN) in Australia in 2026?
4. Your business details
Have these ready before you begin:
- Legal business name and trading name (if applicable)
- Business and postal address
- GST start date (when you want registration to take effect)
- Description of your main business activity
- Estimated annual turnover
5. Your accounting method
You’ll need to choose how you report GST:
- Cash basis: report GST when payments are received or made
- Suitable for businesses with uneven cash flow
- Available if turnover is under $10 million
- Accruals basis: report GST when invoices are issued or received
- More aligned with standard accounting
- Required if turnover is $10 million or more
This choice impacts your cash flow, BAS reporting, and bookkeeping setup. If you’re unsure, it’s worth checking with an accountant before registering, changing it later requires ATO approval.
6. Your BAS reporting frequency
You’ll also choose how often to lodge your Business Activity Statement (BAS):
- Quarterly: most common for businesses under $20 million turnover
- Monthly: required if turnover is $20 million+, or optional for better cash flow tracking
- Annually: only for voluntary registrations under $75,000
For most businesses registering after crossing the threshold, quarterly is the default.
Most businesses focus on the GST they owe but input tax credits are equally important. If your business has high operating costs (equipment, software, commercial rent, professional fees), your credits can significantly offset what you owe the ATO each quarter and in some periods result in a net refund.
How do you register for GST in Australia?
Once you have everything ready, the process of how to register for GST in Australia is relatively straightforward. There are four ways to do it, choose the option that best suits your business.
Method 1: Online via ATO Online Services (most common)
This is the fastest and most common option if you already have an active ABN.
For companies, trusts, and partnerships:
- Log in to ATO Online Services for Business using your myID (formerly myGovID)
- Ensure your myID is linked to your ABN via the Relationship Authorisation Manager (RAM)
- Go to “Registration” → “Register for a tax or super obligation”
- Select GST
- Enter your GST start date (this can be backdated if required)
- Choose your accounting method and BAS reporting frequency
- Review, declare, and submit
You’ll usually receive confirmation immediately or shortly after submitting.
Important:
If you’re registering on behalf of a company, trust, or partnership, use your myID linked via RAM. Sole traders can typically access GST registration through their individual ATO online services.
Method 2: During your ABN application (most efficient for new businesses)
If you don’t yet have an ABN, you can register for GST at the same time through the Australian Business Register (ABR).
- Start your ABN application
- Select “Yes” when asked if you want to register for GST
- Complete both in a single application
This avoids a separate process and ensures your GST registration is aligned from the start.
Method 3: By phone
You can register for GST by calling the ATO.
Have your ABN, TFN, business details, and GST start date ready.
This option is useful if:
- You prefer not to apply online
- You run into issues with identity verification or RAM setup
In many cases, the ATO can complete the registration during the call.
Method 4: Through a registered tax or BAS agent
You can also register through a registered tax accountant or BAS agent, who can manage the process on your behalf.
This is particularly useful if:
- You’re setting up a company, trust, or partnership
- You need to backdate your GST registration and want clarity on obligations
- You’re registering for multiple obligations (e.g. GST, PAYG withholding)
- You want your accounting setup aligned from day one
An agent can also help ensure your GST registration, reporting method, and BAS obligations are set up correctly based on your business situation.
How long does GST registration take in Australia?
For most businesses, GST registration is faster than you’d expect, but the timeline depends on how you register and whether the ATO needs to verify anything manually.
Typical processing times
Registration method | Typical timeframe |
Online via ATO Online Services | Same day, often within minutes |
During ABN application | Same day if ABN is approved instantly |
By phone (ATO Business line) | Same day |
Via a registered tax or BAS agent | 1–5 business days depending on agent |
Why can GST registration take longer than expected?
In most cases, online GST registration is processed immediately and your GST status updates against your ABN on the ATO’s system within 24 hours. However, your registration may be flagged for manual review if:
- Your ABN was recently issued and the ATO hasn’t fully verified your business details yet
- There are discrepancies between your application details and existing ATO records, mismatched business names, addresses, or TFN information
- You are registering a newly incorporated company and the ASIC records haven’t yet synced with the ABR
- You have outstanding tax lodgements or unresolved ATO compliance issues on your account
- Your application is submitted during a high-volume period such as end of financial year (June–July)
If your application is reviewed manually, processing may take longer and the ATO may contact you for more information. The ATO may contact you requesting additional identity documents or business information during this time, and respond promptly to avoid further delays.
How do you check your GST registration status?
Once registered, your GST status will appear as active against your ABN on the ABN Lookup tool. This is the public-facing register that clients, suppliers, and other businesses use to verify your registration, so it’s worth checking it yourself once you receive ATO confirmation to make sure everything is displaying correctly.
What happens if you miss the GST registration deadline in Australia?
Missing the 21-day GST registration window is more common than you might think, especially when a business grows quickly. If you’ve crossed the threshold and haven’t registered yet, it’s important to act quickly to limit your exposure.
What does backdating GST registration mean?
If you register late, the ATO may backdate your GST registration to the date you were first required to be registered, usually when your turnover exceeded $75,000.
This means you may be liable for GST on taxable sales from that earlier date, even if you didn’t charge GST to your customers.
For example, if you invoiced $200,000 without GST, the GST component could be up to 1/11th of your sales (around $18,181), depending on the nature of those sales.
How far back can the ATO backdate GST registration?
In most cases, the ATO can review and amend GST obligations going back up to four years.
If there is evidence of fraud or intentional disregard of tax obligations, there may be no time limit.
What penalties apply for late GST registration?
Late registration can result in additional costs, including:
- Failure to Lodge (FTL) penalties: for BAS statements that should have been lodged
- General Interest Charge (GIC): applied daily on unpaid GST amounts
- Administrative penalties: depending on the circumstances
However, the ATO generally takes a practical approach. If you come forward voluntarily, penalties may be reduced, especially where the delay was not intentional.
What should you do if you miss the GST registration deadline?
Step 1: Register as soon as possible
Delaying further can increase your potential liability.
Step 2: Estimate your GST exposure
Review your sales from when you crossed the threshold. As a rough guide, GST is 1/11th of taxable sales.
Step 3: Get advice before engaging with the ATO
A registered tax accountant can:
- Assess your actual GST liability
- Identify GST-free or input-taxed sales
- Help manage the process with the ATO
Step 4: Lodge outstanding BAS statements
Once registered, you’ll need to report and pay any outstanding GST
What are your obligations after registering for GST?
Getting your GST registration approved is the starting point, not the finish line. Once you’re registered, four ongoing obligations kick in immediately. Here’s what you need to stay on top of.
1. Charge GST on taxable sales
From your GST start date, you must add 10% GST to the price of all taxable goods and services you sell. This applies to every invoice you issue from that date, not from the date you feel ready, not from your next financial year.
A few important distinctions to be aware of:
- Taxable supplies: most goods and services sold in Australia. GST applies at 10%.
- GST-free supplies: certain food, health services, education, and exports. No GST charged, but you can still claim input tax credits on related purchases.
- Input-taxed supplies: residential rent and financial services. No GST charged, and you generally cannot claim input tax credits on related expenses.
Getting this classification wrong is one of the most common GST errors and it affects both what you charge clients and what you can claim back.
2. Issue valid tax invoices
For taxable sales of more than $82.50 including GST, you must provide a tax invoice within 28 days if the customer asks for one and your customers need one to claim their own GST credits.
A valid tax invoice must include:
- The words “Tax Invoice” clearly stated
- Your business name and ABN
- The date the invoice was issued
- A description of the goods or services supplied
- The GST amount, either stated separately or indicated that the total price includes GST
- The total price including GST
For invoices over $1,000, you must also include the buyer’s identity or ABN. Invoices that don’t meet these requirements are not valid for GST credit claims, which can create friction with clients and complications at BAS time.
3. Lodge your Business Activity Statement (BAS)
Once registered for GST, you must lodge a Business Activity Statement (BAS) at your nominated reporting frequency, monthly, quarterly, or annually. Your BAS reports the GST you’ve collected on sales and the GST credits you’re claiming on purchases. The difference is what you pay to (or claim back from) the ATO.
Key points to keep in mind:
- Even if you had no sales or purchases in a period, you must still lodge a nil BAS failing to do so triggers Failure to Lodge (FTL) penalties
- BAS due dates vary by reporting frequency and whether you lodge yourself or through a registered agent, agents typically receive extended deadlines
- Late lodgement and late payment both attract penalties and General Interest Charge (GIC)
4. Claim your input tax credits
One of the genuine benefits of being GST-registered is the ability to claim back the GST you’ve paid on business purchases, known as input tax credits.
For every business expense that includes GST, you can claim back 1/11th of the price as a credit on your BAS. This offsets the GST you owe on your sales, reducing your net GST payment to the ATO.
To claim input tax credits you must:
- Hold a valid tax invoice for any purchase over $82.50
- Ensure the purchase is for business use, you cannot claim credits on personal expenses, even if paid from a business account
- Ensure the supply is not input-taxed, credits cannot be claimed on input-taxed purchases
Common claimable expenses include accounting and legal fees, office supplies and equipment, business travel, software subscriptions, and rent on commercial premises.
5. Keep records for five years
The ATO requires all GST-registered businesses to maintain records of sales, purchases, and BAS lodgements for a minimum of five years from the date of the transaction or the due date of the relevant BAS, whichever is later.
For invoices over $1,000, your tax invoice must include the buyer's name or ABN, not just your own. Without it, your customer's GST credit claim is invalid, which can create payment disputes and compliance issues at BAS time.
How Sleek can help With GST registration and compliance?
Registering for GST correctly from the start saves you from costly mistakes down the track, wrong accounting method, missed BAS deadlines, or worse, a backdated liability you weren’t prepared for.
At Sleek, we make GST straightforward:
- GST registration: we register your business correctly, choose the right accounting method for your situation, and set your GST start date accurately.
- End-to-end accounting: from bookkeeping to BAS lodgement and tax returns, we handle your complete accounting needs so you can focus on running your business.
- CPA-qualified experts: you get a dedicated accountant who understands Australian tax obligations inside out.
- Transparent pricing: no hidden fees, no surprises. You know exactly what you’re paying before we start.
Whether you’re a new company just crossing the threshold or an established business getting your compliance back on track, we make GST straightforward. Talk to a Sleek accountant now!
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Frequently Asked Questions
How much does it cost to register for GST in Australia?
Registering for GST directly through the ATO is free. There is no government fee to register. If you use a registered tax or BAS agent to handle the registration on your behalf, the agent’s service fee will apply, this varies by provider.
How long does GST registration take?
Online registration through ATO Online Services is typically processed the same day, often within minutes. If your application is flagged for manual review due to identity verification issues or discrepancies in your business details, processing can take up to 28 business days.
Do I need a separate GST registration for each business I own?
No. Your GST registration is linked to your ABN, and each legal entity has its own ABN. If you operate multiple businesses under the same legal entity (for example, two different trading names under the one company), a single GST registration covers all of them. If each business is a separate legal entity with its own ABN, each one requires its own GST registration.
