When do I need to register for Australian GST? — Standard Registration

Register via Australian Business Register (ABR). Obtain ABN (Australian Business Number). Register for GST. Start charging 10% GST on sales. Cost: Free. Timeline: 2-4 weeks.

When do I need to register for Australian GST?

Last updated: 2026-08-17·Verified: 2026-08-05Method & sources

Sources:ATO GST non-resident Australian Taxation Office GST

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📋 Direct Answer

Register for Australian GST if 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 foreign businesses selling digital products or low-value imported goods to Australian consumers — LVIG rules do not waive the turnover test. Standard rate: 10%. (Reference values: 1000) (1,000)

Requirements

Free

Est. Total Cost

2-4 weeks

Timeline

🌍 Market-Specific Details

AU

Registration threshold: AUD 75,000

Key Thresholds

Standard Tax Rate10%

Registration ThresholdAUD 75,000

US

Sales tax varies by state

📝 Step-by-Step Guide

Total 4 steps·Est. 2-4 weeks

Prerequisites

•Standard Registration

1
Standard Registration - Step 1
Register via Australian Business Register (ABR)
2
Standard Registration - Step 2
Obtain ABN (Australian Business Number)
3
Standard Registration - Step 3
Register for GST
4
Standard Registration - Step 4
Start charging 10% GST on sales

💰 Cost Breakdown

Item	Cost	Frequency
Mandatory registration (turnover ≥ AUD 75,000)	Standard accounting fees for BAS preparation	one-time
Voluntary registration (turnover < AUD 75,000)	Minimal if using accounting software with BAS support	one-time
Standard Registration	Free	one-time
Total Estimate	$0	Varies by jurisdiction

⚠️WARNING

Late GST registration can result in backdated GST liability from the date the threshold was first exceeded

The ATO may impose GST liability from the date you should have registered, plus penalties and general interest charges (GIC)

🛡️ Prevention Steps

✓Monitor your turnover monthly against the AUD 75,000 threshold
✓Register within 21 days of exceeding the threshold
✓If importing goods to sell in Australia, GST applies from the first import if you are not registered

Item by Item

RequiredStandard Registration

Free2-4 weeks

1Register via Australian Business Register (ABR)
2Obtain ABN (Australian Business Number)
3Register for GST
4Start charging 10% GST on sales

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Comparison

	Mandatory registration (turnover ≥ AUD 75,000)	Voluntary registration (turnover < AUD 75,000)
Pros	✓ Full compliance ✓ Can claim input tax credits on business expenses	✓ Can claim input tax credits ✓ May be beneficial if most customers are GST-registered businesses
Cons	✗ Must charge 10% GST on all sales ✗ Quarterly BAS reporting required	✗ Must charge 10% GST on all sales ✗ Adds compliance burden for a small business
Best For	Businesses exceeding the AUD 75,000 threshold	Small businesses selling primarily to GST-registered businesses who want to reclaim input tax
Est. Cost	Standard accounting fees for BAS preparation	Minimal if using accounting software with BAS support

Common Mistakes

❌ Confusing GST registration with business registration

💥 Consequence: Operating without proper tax registration

✅ Fix: Register for GST separately from your business structure

❌ Not accounting for low-value goods threshold

💥 Consequence: Non-compliance with ATO rules for imports

✅ Fix: Register for GST if selling low-value goods to Australian consumers

Seller Paths

Cross-border e-commerce seller shipping to Australia

1. Follow the steps for: Cross-border e-commerce seller shipping to Australia

Using Amazon Australia / TikTok Shop Australia

1. Follow the steps for: Using Amazon Australia / TikTok Shop Australia

Importing goods to sell in Australia

1. Follow the steps for: Importing goods to sell in Australia

Next Steps

HighDetermine if your turnover exceeds the AUD 75,000 GST registration thresholdBefore first sale

HighRegister for GST via the Australian Business Register (ABR) if threshold is exceededWithin 21 days of exceeding threshold

HighObtain an ABN (Australian Business Number) — required before GST registrationBefore GST registration

MediumSet up BAS (Business Activity Statement) reporting — quarterly for most small businessesAfter registration

LowConsider voluntary registration if below threshold but wanting to claim input tax creditsAt discretion

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