How to Register for GST in Australia: Step-by-Step Guide
Quick answer
To register for GST you need an ABN first. Sole traders can register online through myGov (ATO online services), and companies through Online services for business. You can also register when you apply for your ABN, through a tax or BAS agent, or by calling the ATO. Registration is free, and you’ll choose a start date, a BAS reporting cycle and an accounting method.
Once your turnover reaches $75,000, or you drive for a rideshare service, GST registration is compulsory, and you have 21 days to do it. Not sure if you need to? Start with do I need to register for GST?. If you do, here’s exactly how to register.
What you need before you register
- Your ABN (you must have one to register for GST)
- A myGov account linked to the ATO (sole traders), or myID for Online services for business
- The date you want GST registration to start
- An estimate of your annual turnover
- Your preferred reporting cycle: quarterly, monthly or annual
- Your accounting method: cash or accruals
4 ways to register for GST
1. Online through myGov (sole traders)
Sign in to myGov and open the ATO’s online services. In the section for your sole trader business, find your registrations and choose to add GST. This is the quickest option for most sole traders.
2. Online services for business (companies and others)
Companies, partnerships and trusts register through the ATO’s Online services for business, signing in with myID.
3. When you apply for your ABN
The ABN application at abr.gov.au asks whether you want to register for GST at the same time. If you already know you’ll pass $75,000, tick yes. See how to get an ABN.
4. Through an agent or by phone
A registered tax or BAS agent can register you, or you can call the ATO on 13 28 66.
Choices you’ll make when registering
| Choice | Options | What most small businesses pick |
|---|---|---|
| Start date | Any date from when you started trading | The date you passed, or expect to pass, $75,000 |
| Reporting cycle | Quarterly, monthly or annual | Quarterly |
| Accounting method | Cash or accruals | Cash (if turnover is under $10 million) |
With the cash method, you report GST when money is actually received or paid, which is usually easier on cash flow. With accruals, you report when you invoice or are invoiced.
What happens after you register
- Add 10% GST to your prices for taxable sales from your start date.
- Show your ABN and GST on tax invoices for sales of $82.50 or more.
- Keep receipts so you can claim GST credits on business purchases.
- Lodge your first BAS by its due date. See what is a BAS?.
- Update your website, quotes and invoice templates.
Tip: Tell existing customers before your GST start date. If you’ve quoted prices that don’t include GST, agree on whether GST will be added before you invoice.
Registering for GST as a sole trader
The process is the same as for any business, and most sole traders register online in a few minutes. If you’re under the threshold, you can still register voluntarily, which can make sense if your clients are GST-registered businesses or you buy a lot of equipment. If you register voluntarily, you generally need to stay registered for at least 12 months.
Want us to set it up for you?
We’ll register you for GST, set up your bookkeeping and lodge your BAS every quarter.
Frequently asked questions
How much does it cost to register for GST?
Nothing. GST registration through the ATO is free.
How long does GST registration take?
Online registrations are often processed straight away, or within a few days. You’ll receive confirmation of your GST start date.
Can I backdate my GST registration?
Yes, you can choose an earlier start date. If you should have registered earlier, the ATO may backdate it for you, and you may owe GST on past sales.
Do I need an ABN to register for GST?
Yes. You must have an ABN before you can register for GST.
This article is general information only, not tax, legal or financial advice. Check ato.gov.au or speak with a registered tax agent about your situation.
