Small business guide
Do I need to register for GST? The $75,000 rule explained (2026)
Who has to register
Close to $75,000?
A registered tax agent can tell you when you cross the line and register you. Tell us once and hear from up to three near you. Free, no obligation.
What counts as GST turnover
GST turnover is your business income, not your profit. The ATO looks at two figures: your current turnover (this month and the 11 before it) and your projected turnover (this month and the 11 after it). If either reaches the threshold, you need to register. If your current turnover is over but the ATO is satisfied your projected turnover will be under, you do not have to1.
Some income does not count, such as GST itself and some financial supplies. A registered tax agent can check what is in and out for your business.
Registering before you have to
You can choose to register below the threshold, for example to claim GST back on your set-up costs. If you do, you generally have to stay registered for at least 12 months1.
What changes once you are registered
- You add GST, which is 10% on most goods and services2, to your prices and pay it to the ATO.
- You can claim back the GST included in what you buy for the business.
- You lodge a business activity statement (BAS), usually every quarter. See BAS explained.
- Your invoices need to show the GST.
Who can help
Questions people ask
What is the GST threshold in Australia?
$75,000 of GST turnover a year for a business, or $150,000 for a non-profit1.
How long do I have to register for GST?
21 days from when your GST turnover goes over the threshold1.
Do Uber and taxi drivers need to register for GST?
Yes. If you provide taxi or rideshare travel you must register regardless of your GST turnover1.
Can I register for GST if I earn under $75,000?
Yes. Registration is voluntary under the threshold, but you generally have to stay registered for at least 12 months1.
Talk it through with a professional
Tell us once and hear from up to three tax agents who cover your postcode. Free, no obligation, and FIZO never recommends one over another.
Sources
FIZO is a directory, not a tax or legal adviser. Rules and thresholds change: check the source, or ask a registered professional about your own business.