Assumption: This guide is about Australia. GST thresholds and filing rules differ by country; do not apply these figures to Canada, India, New Zealand or another GST jurisdiction. In Australia, most businesses must register once their GST turnover reaches the applicable threshold, then report GST through a Business Activity Statement (BAS) or, in some arrangements, an annual GST return. Your ATO-assigned reporting period and due date take precedence over standard calendar examples.
When must an Australian small business register for GST?
Under Australian Government guidance, the ordinary business registration threshold is $75,000 in GST turnover. The threshold for a non-profit organisation is $150,000. GST turnover is a defined measure, not the same thing as profit, taxable income or the cash in your bank account. Use the Australian Taxation Office’s current and projected turnover tests to assess whether you meet the threshold. See business.gov.au’s GST registration guidance and the ATO’s GST registration guidance.
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A new business should consider projected GST turnover in its first year and check turnover regularly. The business.gov.au guidance says to register within 21 days of becoming aware that GST turnover will exceed the applicable threshold. Do not wait until the end of the financial year if you already know the threshold will be exceeded.
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Turnover is not the only trigger. Government guidance says registration is required regardless of turnover if you provide passenger taxi or limousine travel, including ride-sourcing, or if you want to claim fuel tax credits. Non-resident businesses may have special rules; the general thresholds here may not settle their position.
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Should you register voluntarily below the threshold?
Registration is generally optional below the relevant turnover threshold unless a special rule applies. A voluntary election can make sense for some businesses, but it brings ongoing obligations as well as potential access to eligible GST credits. Consider how your customers, sales and costs affect the decision rather than treating registration as automatically beneficial.
| Consideration | Compulsory registration | Voluntary registration below threshold |
|---|---|---|
| When it applies | Turnover reaches the relevant threshold, or a special registration rule applies. | The business is below the threshold and chooses to register, unless another rule makes registration compulsory. |
| GST on taxable sales | Generally include GST in the price of taxable sales. | Generally include GST in the price of taxable sales after registering. |
| GST credits | May claim eligible GST credits on business purchases. | May claim eligible GST credits on business purchases. |
| Reporting work | Must lodge activity statements or use the applicable annual reporting arrangement. | Must lodge activity statements or use the applicable annual reporting arrangement; the ATO says voluntary registrants generally need to remain registered for at least 12 months. |
| Pricing and customer impact | Adding GST to taxable sales can affect prices, depending on the customer and market. | Adding GST can affect prices; the practical effect depends on customer type and sales mix. |
Before electing to register, weigh the likely effect on customer pricing against eligible GST credits, the mix of taxable and other sales, input costs and the extra administration. The ATO’s registration guidance covers voluntary registration and its general minimum period.
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What changes after you register?
Australia’s GST is generally 10% on most goods and services sold or consumed in Australia, although GST-free and input-taxed sales have different treatment. A registered business generally collects GST on taxable sales, pays the GST it owes to the ATO, and can claim eligible GST credits on business purchases. For a taxable sale priced inclusive of GST, the GST component is one-eleventh of the GST-inclusive price. These are general rules, not a determination that a particular sale or purchase is taxable or creditable. The Australian Government’s GST registration page explains the general obligations.
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Registration also means reporting through the arrangement that applies to your business. In Australia, many small businesses report GST using a BAS rather than a standalone form called a “GST return.” Depending on the reporting arrangement, GST amounts and credits may instead be reported through an annual GST return. Follow the period and due date shown in your ATO account or on the activity statement.
How often do small businesses report GST?
The ATO’s reporting guidance describes monthly, quarterly and annual arrangements. Quarterly reporting generally applies when GST turnover is below $20 million and the ATO has not required monthly reporting. Monthly reporting applies at $20 million or more, or if a business elects to report monthly. Annual reporting may be available to a business voluntarily registered below $75,000 turnover (or below $150,000 for a non-profit body). Other circumstances and obligations can affect which arrangement applies.
| Arrangement | When it may apply | Standard timing described by the ATO |
|---|---|---|
| Monthly | GST turnover is $20 million or more, or the business elects monthly reporting. | Generally due on the 21st day of the following month. |
| Quarterly | Generally applies below $20 million turnover when the ATO has not required monthly reporting. | Standard dates are listed below; some eligible electronic lodgments or registered-agent lodgments may receive a concession. |
| Annual | May be available to eligible businesses voluntarily registered below the relevant threshold. | Use the period and due date assigned by the ATO; a general annual date is not stated here. |
The ATO’s standard quarterly activity statement dates are:
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- July–September: 28 October
- October–December: 28 February
- January–March: 28 April
- April–June: 28 July
These are standard dates, not a substitute for checking the deadline on your particular statement. The October–December date already incorporates an extension, and eligible online lodgment or a registered tax agent may change some other quarterly dates. Consult the ATO’s GST reporting and payment dates guidance and your ATO account.
What does a small business put on a BAS?
Under the ATO’s Simpler BAS method, the three GST labels are:
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- G1: total sales
- 1A: GST on sales
- 1B: GST on purchases
The ATO’s Simpler BAS guidance describes these labels. The method simplifies GST reporting; it does not remove the need to keep records that let you work out the reported amounts. Follow the ATO instructions for the specific form and reporting period rather than assuming every BAS has identical fields.
What records and tools help with BAS preparation?
Keep sales and purchase information organised so you can calculate total sales, GST on sales and GST on purchases for the relevant period. Digital bookkeeping can help maintain these figures, but it is optional; if you use accounting software, check that it supports Australian GST and BAS workflows. For the exact record-retention requirements and tax-invoice rules, use the ATO’s current recordkeeping and tax-invoice guidance; the sources linked here do not set out a complete checklist.
Quick Recap
What to do next
- Work out your GST turnover. Apply the ATO’s current and projected turnover tests, not a proxy such as profit or bank balance.
- Check for a special registration trigger. Consider passenger taxi or limousine travel, ride-sourcing, fuel tax credits and any non-resident rules relevant to you.
- Register on time if required. If you become aware that your turnover will exceed the threshold, follow the 21-day registration timeframe in government guidance.
- Confirm your reporting arrangement. Check your ATO account and activity statement for whether you report monthly, quarterly or annually, and note the assigned due date.
- Prepare the figures and lodge. Organise sales and purchase records, complete the applicable GST labels or annual return, then pay any amount due by the assigned deadline.
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