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You must register your business for GST if your GST turnover is $75,000 or more. You can choose whether or not to register for GST if your GST turnover is less than $75,000. Your 'GST turnover' is your gross business income (not profit) over a period of 12 months, excluding:

  • any GST you included in your sales to your customers
  • non-GST sales (for example, input-taxed sales), and
  • sales not connected to Australia.

If you're starting a new business and expect it to earn $75,000 or more in its first year, you should register for GST. You can register for GST at the same time you Register an Australian Business Number (ABN)

Otherwise, you must register for GST within 21 days of reaching the GST turnover threshold.

You reach the 'GST turnover threshold' if:

  • your current GST turnover – your turnover for the current month and the previous 11 months – totals $75,000 or more, or
  • your projected GST turnover – your total turnover for the current month and the next 11 months – is likely to be $75,000 or more.

You can register your business for GST online if you have an AUSkey. You can apply for an AUSkey when you register an ABN, or at any time with the Australian Business Register.

Register for GST
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