GST Registration Thresholds: When You Must Register
Last reviewed:
Primary tax-year context: Current Australian tax settings
This article is general information only. We maintain pages using primary-source checks and date-based reviews. See editorial policy.
General information only. This is not tax or financial advice. Consult a registered tax agent for advice specific to your situation.
GST registration is mandatory once your GST turnover meets the threshold. The rule is straightforward, but the timing and exceptions are where most people get caught out.
The thresholds
- $75,000 GST turnover for most businesses
- $150,000 GST turnover for not-for-profits
These thresholds are based on GST turnover.
When you must register
You must register if your current or projected GST turnover meets the threshold. If you become aware you have met (or will meet) the threshold, you are generally required to register within 21 days.
Key exceptions that override the threshold
Some activities require GST registration regardless of turnover, including:
- Taxi, limousine, and ride-sourcing services (including Uber and similar platforms)
These are treated differently under the GST rules, so the threshold does not apply.
What counts toward GST turnover
GST turnover generally includes taxable and GST-free sales, but excludes input-taxed supplies (such as residential rent and financial supplies).
Practical checklist
- Track turnover monthly so you can see when you’ll cross the threshold.
- Register early if you’re close - it avoids late-registration penalties.
- Review contracts: GST registration affects your invoices and pricing.
Operational next step
If crossing the threshold means you now need cleaner client paperwork, move straight into the document layer:
- Estimate GST impact in the GST Calculator
- Build GST-ready client documents in the branding-ready tools library
- Start with a tax invoice template or quote template if pricing is changing
Key takeaways
- The $75,000 / $150,000 thresholds are based on GST turnover.
- You must register within 21 days of crossing or expecting to cross the threshold.
- Ride-sourcing services must register regardless of turnover.
If you’re unsure whether income is taxable or GST-free, get advice before registering.