When do I need to register for GST in Australia? — GST Registration

Register via ATO Business Portal. Provide ABN (if applicable) or apply for one. Receive GST registration number. Cost: ATO registration: typically no portal fee. Timeline: 2-4 weeks.

When do I need to register for GST in Australia? — Low Value Goods Collection

Collect 10% GST on all B2C sales under A$1,000. Report and remit GST via Business Activity Statement (BAS). File quarterly BAS returns. Cost: 10% GST. Timeline: Immediate.

When do I need to register for GST in Australia?

Last updated: 2026-08-17·Verified: 2026-08-02Method & sources

Sources:ATO GST non-resident

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📋 Direct Answer

Australian GST registration is required when your GST turnover from sales connected with Australia is A$75,000 or more (A$150,000 for non-profits). The same A$75,000 threshold applies to non-resident sellers of low-value imported goods (customs value A$1,000 or less) and imported services/digital products — LVIG rules do not waive the turnover test. Below the threshold you may register voluntarily. ATO GST registration is not a published A$100-300 government fee. Timeline: typically a few weeks via the ATO.

Requirements

ATO registration: typically no portal fee

Est. Total Cost

2-4 weeks

Timeline

VAT Checker

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🌍 Market-Specific Details

AU

Registration threshold: AUD 75,000

Key Thresholds

Standard Tax Rate10%

Registration ThresholdAUD 75,000

US

Sales tax varies by state

VAT Checker

Use the checklist above — pick your countries and product streams in the tool.

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📝 Step-by-Step Guide

Total 6 steps·Est. 2-4 weeks

Prerequisites

•Low Value Goods Collection

1
GST Registration - Step 1
Register via ATO Business Portal
2
GST Registration - Step 2
Provide ABN (if applicable) or apply for one
3
GST Registration - Step 3
Receive GST registration number
4
Low Value Goods Collection - Step 1
Collect 10% GST on all B2C sales under A$1,000
5
Low Value Goods Collection - Step 2
Report and remit GST via Business Activity Statement (BAS)
6
Low Value Goods Collection - Step 3
File quarterly BAS returns

💰 Cost Breakdown

Item	Cost	Frequency
ATO GST registration (turnover at or above A$75,000)	ATO registration: typically no portal fee	one-time
Marketplace / EDP treated as the supplier(optional)	Platform commercial fees only — not an ATO tariff	per sale
Below threshold / voluntary GST registration(optional)	ATO registration: typically no portal fee	one-time
GST Registration	ATO registration: typically no portal fee	one-time
Low Value Goods Collection	10% GST	one-time
Total Estimate		ATO registration typically has no published portal fee

🚨CRITICAL RISK

Late registration penalties

ATO may backdate your GST registration and impose penalties of up to 75% of the tax shortfall

🛡️ Prevention Steps

✓Register as soon as you exceed threshold or start selling low-value goods
✓Keep records of when you first made sales to Australian consumers

Item by Item

If applicableGST Registration

ATO registration: typically no portal fee2-4 weeks

1Register via ATO Business Portal
2Provide ABN (if applicable) or apply for one
3Receive GST registration number

Read full guide →Use tool →

RequiredLow Value Goods Collection

10% GSTImmediate

1Collect 10% GST on all B2C sales under A$1,000
2Report and remit GST via Business Activity Statement (BAS)
3File quarterly BAS returns

Read full guide →Use tool →

Comparison

	ATO GST registration (turnover at or above A$75,000)	Marketplace / EDP treated as the supplier	Below threshold / voluntary GST registration
Pros	✓ Matches the ATO registration turnover threshold ✓ Lets you charge 10% GST and claim eligible input tax credits	✓ The platform may collect GST on those sales ✓ Seller still checks whether leftover direct sales hit A$75,000	✓ ATO says you can register voluntarily below A$75,000 ✓ May let you claim eligible input tax credits
Cons	✗ BAS reporting after you register ✗ Must monitor GST turnover monthly	✗ Does not automatically cover your own website sales ✗ You must confirm who the ATO treats as the supplier	✗ Once registered you must charge GST and lodge BAS ✗ Voluntary registration is a choice, not a workaround for the threshold
Best For	Non-resident sellers whose Australian-connected GST turnover is A$75,000 or more	Sellers whose Australian B2C sales go through a registered EDP	Sellers under A$75,000 who still want input credits or simpler customer invoicing
Est. Cost	ATO registration: typically no portal fee	Platform commercial fees only — not an ATO tariff	ATO registration: typically no portal fee

Common Mistakes

❌ Assuming you don't need to register because you're overseas

💥 Consequence: ATO can backdate registration and charge penalties

✅ Fix: Register if you sell low-value goods to Australian consumers

❌ Not collecting GST on low-value imports

💥 Consequence: ATO audit risk and back-payment of GST

✅ Fix: Collect 10% GST on all B2C sales under A$1,000

Seller Paths

ABN + GST Registration

1. Apply for ABN via Australian Business Register
2. Register for GST when turnover exceeds AUD 75,000
3. Set up BAS (Business Activity Statement) reporting
4. Register for PAYG withholding if hiring staff

💰 Free ABN; Free GST registration⏱ 1-3 business days

Through Tax Agent

1. Engage Australian tax agent
2. Provide business documentation
3. Agent handles ABN + GST registration
4. Ongoing BAS lodgement support

💰 AUD 500-2,000 setup + AUD 200-500/quarter BAS⏱ 5-10 business days

Next Steps

HighApply for ABN if you don't have one1-2 weeks

HighRegister for GST via ATO Business Portal2-4 weeks

HighSet up GST collection on your sales platform1 week

MediumSet up quarterly BAS reporting1 week

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