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GST registration threshold ($75,000): do I need to register?
The GST threshold isn't measured by financial year. It's a rolling 12 months, looking back and looking ahead. Enter the last 12 months of business income to see where you stand.
Gross business income per month (current month first, then the 11 months before it). If you're not registered, your sales don't include GST.
The rules, from the ATO
- You must register when your GST turnover is $75,000 or more ($150,000 for non-profits), or when you start a business and expect to reach it in the first year.
- Current GST turnover is the current month plus the previous 11 months. Projected GST turnover is the current month plus the next 11. Reaching the threshold on either counts, although you don't have to register if the ATO is satisfied your projected turnover will stay under it.
- Once you're required to register, you have 21 days.
- Taxi, limousine and ride-sourcing drivers must register regardless of turnover. So must anyone who wants to claim fuel tax credits.
- GST turnover is total business income (not profit) minus GST included in sales, input-taxed sales and some other items.
- If you don't register when required, you may have to pay GST on sales since the date you should have registered, even if you didn't charge it, plus penalties and interest.
- You need an ABN before you can register for GST. If you register voluntarily, you generally must stay registered for at least 12 months.
Once registered, you lodge a BAS (see BAS due dates 2026–27) and charge GST (try the GST calculator).
Sources
Last checked 16 Nov 2026. Rules and rates change; confirm on the official page before you rely on a figure.
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See it on Whop →Related guides
- Side hustle income tracker for Australians
- BAS due dates 2026–27
- GST and BAS tracker spreadsheet for Australian sole traders
General information only, not financial, tax or legal advice. Check the official pages linked above, or ask a registered tax agent, before you rely on anything here. Last checked 16 Nov 2026.