GST Registration
GST registration is the process of enrolling an Australian business or organisation with the ATO to account for Goods and Services Tax.
Once registered, a business generally adds GST to taxable sales, may claim eligible input tax credits, keeps GST records and reports through activity statements. Registration is attached to the business’s Australian Business Number rather than creating a new business identity.
This entry is Australia-specific. Other countries also use the name GST, but their registration tests, rates and reporting systems are different.
Where GST Registration Appears
You may see GST registration in:
- Australian Business Register and ATO business-account details
- accounting software tax settings and effective dates
- customer tax invoices
- supplier checks and recipient-created tax invoice workflows
- Business Activity Statements
- accountant, bookkeeper or BAS agent setup questions
The registration effective date matters because it determines when the business starts accounting for GST. Do not switch every historical transaction to GST merely because the business registers later.
When An Australian Business Must Register
Checked on 3 August 2026, the ATO’s GST registration guidance states that registration is generally required when GST turnover reaches or is expected to reach $75,000, or $150,000 for a non-profit organisation. Taxi and limousine travel, including ride-sourcing, and businesses claiming fuel tax credits have additional compulsory-registration rules.
GST turnover is based on relevant business income, not profit. The current and projected turnover tests also exclude some sales, so a bank-deposit total is not always the correct measure.
The Australian Government’s GST registration guide says a business should register within 21 days of becoming aware that its GST turnover will exceed the threshold. Registration can be voluntary below the threshold, but it brings ongoing invoicing, record-keeping and reporting work.
Registered Versus Not Registered
| Area | GST Registered | Not GST Registered |
|---|---|---|
| Taxable Sales | Generally accounts for GST in the price | Does not add Australian GST |
| Business Purchases | May claim eligible GST credits | Cannot claim GST credits |
| Reporting | Reports GST through activity statements | No GST reporting unless registration begins |
| Invoices | Issues tax invoices when the rules require one | Must not represent an invoice as charging GST |
Simple Example
A design studio expects its GST turnover to be $82,000 for the coming 12 months. That is above the standard $75,000 threshold, so it reviews the effective date and registers.
After registration, a taxable service priced at $110 including GST contains $10 GST. The studio records the $100 sale and $10 GST liability, then includes the transaction in its GST reporting. It should still check whether any particular sale is GST-free, input taxed or otherwise treated differently.
Why GST Registration Matters
Registering too late can leave a business owing GST that it failed to build into customer prices. Registering voluntarily without understanding the workload can also create avoidable BAS and record-keeping obligations.
Correct software setup matters just as much as the registration itself. The effective date, GST accounting basis, reporting cycle, sales tax codes and purchase tax codes need to reflect the ATO registration.
Regional Variations
New Zealand and Singapore also call their consumption tax GST, while Canada uses GST/HST and Ireland uses VAT. These systems have different agencies, thresholds, rates, invoice rules and returns. Registration in one country does not register a business in another.
How Gimbla Can Help
Gimbla can apply GST tax codes to invoices, bills and transactions, track GST collected and paid, and organise the figures used for BAS preparation. The business still needs to choose the correct effective date and tax treatment for its circumstances.
Related Terms
- GST - Goods and Services Tax
- BAS - Business Activity Statement
- Input Tax Credit
- Tax Invoice
- ABN - Australian Business Number
- Cash Basis Accounting
Helpful Gimbla Guides
In Short
GST registration brings an Australian business into the GST system. It changes how the business prices taxable sales, claims eligible credits, issues tax invoices and reports through activity statements.