🇦🇺 Tax and country rules

GST registration threshold in Australia: the A$75,000 rule

Once your annual GST turnover reaches the threshold you must register for GST, charge 10% on taxable sales, issue tax invoices and lodge Business Activity Statements. Registering earlier is allowed and sometimes smart.

By the InvoiceDesk editorial team · Published 22 October 2026 · Updated 28 October 2026 · How we write

The threshold

You must register for GST if your GST turnover is A$75,000 or more (A$150,000 for non-profit organisations). Taxi, limousine and ride-sourcing drivers must register regardless of turnover. Turnover is your gross business income, excluding GST, over the current month and the previous 11 months, or what you expect over the next 12 months. Check the ATO page for current figures.

When to register

You must register within 21 days of realising you meet the threshold. You can register voluntarily below it. Once registered you charge GST on taxable sales from the effective date, and you need to lodge returns regularly even in quiet periods.

What changes on invoices

Charge GST at 10% on taxable supplies, unless they are GST-free or input-taxed.
Issue a tax invoice for taxable sales over A$82.50 including GST, when the buyer asks. It must show the words “tax invoice”, your ABN, the date, a description, and the GST amount or a statement that the total includes GST. For sales of A$1,000 or more, the buyer’s identity or ABN is also needed.
Show your ABN on all invoices. See ABN and invoicing.

Use the GST calculator to add or remove the 10% quickly.

What you gain

Registered businesses can claim GST credits on business purchases, if they hold a valid tax invoice. For a business with large costs, registering early can improve cash flow. For a business selling to consumers, it adds 10% to the price or reduces the margin, which is why the decision matters.

Cash or accrual

Small businesses can often report GST on a cash basis (when money moves) rather than when invoices are issued. This helps cash flow when customers pay late. Ask the ATO or your accountant what you qualify for.

Check official guidance. We could not fully confirm these points against an official page when we last reviewed, so please verify them before relying on them:

The A$75,000 threshold, the A$82.50 tax-invoice tier and the 21-day rule come from ATO guidance. Confirm current figures.

Frequently asked questions

Do I add GST to every invoice?

Only if you are registered and the supply is taxable. Some supplies, such as certain food and health items, are GST-free.

What is GST turnover?

Your gross business income excluding GST and excluding some items such as input-taxed sales. The ATO explains what counts.

Can I charge GST before I register?

No. Only registered businesses may charge GST.

How often do I lodge?

Quarterly or monthly through a BAS, depending on turnover and your choice.

What if I exceed the threshold by accident?

Register as soon as you realise and speak to the ATO or a tax agent about the period you missed.