Goods and Services Tax (GST) Registration
Administered by: Australian Taxation Office
When is this licence required?
You will need to register for Goods and Services Tax (GST) if you run a business or other enterprise and have a GST turnover of $75,000 or more ($150,000 or more for non-profit organisations), or you provide taxi travel (including ride-sourcing).
GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. Generally, businesses and other organisations registered for GST will:
- include GST in the price they charge for their goods and services
- claim credits for the GST included in the price of goods and services they buy for their business.
Not every business or enterprise needs to be registered for GST, but penalties may apply if you fail to register when required to do so. Once you are required to register for GST, you need to do so within 21 days. Please refer to the attached 'When You Need to Register'.
What are the eligibility requirements for this licence?
To be eligible for this registration, you need to have an Australian Business Number (ABN).
How much does this licence cost?
| Task | Type | Amount | Description |
|---|---|---|---|
| Initial | Application | - | No fees are required |
How often do you need to apply for this licence?
Ongoing
What forms provide more information?
| Task | Forms |
|---|---|
| Initial | Registering for GST |
What resources provide more information?
| Task | Type | Resources |
|---|---|---|
| Initial | Advisory Material | When You Need to Register |
What legislation specifies this licence?
A New Tax System (Goods and Services Tax) Act 1999 (Australian Government)
A New Tax System (Goods and Services Tax) Regulations 2019 (Australian Government)
Who can you talk to for more information?
Business Enquiries
Australian Taxation Office
| Phone | 13 28 66 |
| Business website | Australian Taxation Office |
More Information
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