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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more:

Registration if you're in business or thinking about starting a business.
Entities which carry out a taxable activity.
Sales from your taxable activity are at least $60,000 a year or you add GST to your prices.

Who needs to register for GST

You do not have to register GST just because you start a business or organisation.

You must register if you are an entity and either of these apply to you:

  • you carry out a taxable activity and your turnover was at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months
  • you carry out a taxable activity and you add GST to the price of the goods or services you sell.

Do I need to register for GST?

Your filing frequency and accounting basis

When you register for GST you choose how often you file your GST returns (your filing frequency) and how you record your GST (your accounting basis).

Which accounting basis and filing frequency should I use?

What you need to do once registered

Once registered for GST you need to:

  • charge GST to your customers
  • file GST returns
  • pay any GST you owe to us
  • keep GST records.

You collect GST from your customers on the sale of your goods or services. You pay GST to your suppliers when you buy goods and services relating to your taxable activity.

When filing your GST return, you work out the difference between the amount of GST you collected and paid.

If you collected more GST than you paid, you pay the balance to us when you file your GST return.

If you paid more GST than you collected, you can get a GST refund from us.

Backdating your GST registration

In exceptional circumstances we can backdate your GST registration start date. Contact us if:

  • you have been adding GST to your prices but are not yet registered
  • there is another reason you think your registration start date should be backdated.
Last updated: 06 Nov 2023
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