GST Registration Threshold in Australia
In Australia, businesses must register for Goods and Services Tax (GST) once their annual turnover reaches $75,000 or more. Non-profit organisations have a higher threshold of $150,000.
This guide explains:
- Who needs to register for GST
- How to calculate your GST turnover
- When voluntary registration makes sense
- What you must do after registering
Use our GST Calculator to check your threshold and estimate your BAS.
Updated: 2026
GST registration threshold — at a glance
- Standard threshold: $75,000 annual turnover
- Non-profit threshold: $150,000 annual turnover
- GST rate: 10% on most goods and services
- BAS lodgement: Quarterly (most small businesses)
- Registration deadline: Within 21 days of exceeding the threshold
What is the GST registration threshold?
The GST registration threshold is the annual turnover level at which a business is legally required to register for GST with the Australian Taxation Office (ATO).
Once your business reaches this threshold, you must register within 21 days and begin charging GST on your sales, issuing tax invoices, and lodging Business Activity Statements (BAS).
| Business Type | Threshold | Period |
|---|---|---|
| Standard business | $75,000 | Per financial year |
| Non-profit organisation | $150,000 | Per financial year |
| Taxi / ride-share driver | Any amount | Must register regardless |
How business turnover is calculated
Your GST turnover is your gross business income (excluding GST) over a rolling 12-month period. The ATO looks at both your current turnover and your projected turnover.
Turnover includes:
- All taxable sales
- GST-free sales (e.g., exports, basic food)
- Sales connected with your enterprise
Turnover excludes:
- Input-taxed sales (e.g., residential rent, financial supplies)
- Sales not connected with your enterprise
- Private or hobby sales
- The GST component of any sales
When you must register for GST
You are required to register for GST if any of the following apply to your business:
| Scenario | Action Required |
|---|---|
| Turnover exceeds $75,000 | Must register within 21 days |
| Expected to exceed $75,000 | Must register before exceeding |
| Taxi or ride-share driver | Must register immediately |
| Non-profit above $150,000 | Must register within 21 days |
Voluntary GST registration
If your turnover is below the $75,000 threshold, you can still choose to register for GST voluntarily. Reasons to consider voluntary registration include:
- Claim input tax credits — get back the GST you pay on business purchases
- Appear more established — some clients prefer working with GST-registered businesses
- Approaching the threshold — register early to avoid a rush when you hit $75,000
- Business-to-business sales — your clients can claim GST credits on your invoices
Keep in mind that once registered, you must charge GST on your sales and lodge BAS returns — even if your turnover later drops below the threshold.
What happens after registering for GST
Once you are registered for GST, you take on a number of ongoing obligations:
| Requirement | Details |
|---|---|
| Charge GST | Include 10% GST in the price of most goods and services you sell |
| Issue tax invoices | Provide tax invoices for sales of $82.50 or more (inc GST) when requested |
| Lodge BAS | Submit Business Activity Statements — monthly, quarterly, or annually |
| Pay GST to ATO | Remit the net GST (collected minus credits) by the BAS due date |
Example: GST threshold scenario
Sarah is a freelance graphic designer. In the 2024–25 financial year, she earned $68,000 in revenue. She was not required to register for GST.
In October 2025, she reviews her rolling 12-month turnover and realises it has reached $85,000. She must now register for GST within 21 days.
| Period | Turnover | GST Required? |
|---|---|---|
| FY 2024–25 | $68,000 | No (under $75,000) |
| Oct 2025 (rolling 12 months) | $85,000 | Yes — must register |
After registering, Sarah must charge 10% GST on her invoices, issue tax invoices, and lodge quarterly BAS returns.
Not sure if you need to register?
Our GST calculator includes a threshold checker that helps you work out whether your business needs to register for GST, and estimates your quarterly BAS obligations.
Use the GST Calculator →Ready to calculate your GST?
Add or remove GST, generate tax invoice breakdowns, check if you need to register, and estimate your quarterly BAS — all in one tool.
Open the GST Calculator →