Australia

GST registration in Australia

Non-resident businesses outside of Australia may need to register for Australian goods and services tax (GST) if they are selling things connected with Australia. The Australia GST registration threshold is AUD75,000 (AUD150,000 for non-profit bodies).

Types of GST registration

Most non-resident businesses that are required to register for Australian GST can choose from two types of GST registration – ‘simplified’ or ‘standard’.

  • simplified GST registration – for eligible non-residents who make supplies connected with Australia that
    • want to electronically register, report and pay quickly and easily
    • don’t need to claim GST credits
  • standard registration
    • standard GST registration – for non-resident entities that
      • have an Australian business number (ABN)
      • make supplies connected with Australia
      • issue tax invoices
      • want to claim GST credits
    • standard ‘GST-only’ registration – for non-residents with a business or enterprise outside Australia that can claim GST refunds for Australian GST that has been paid (often referred to as ‘claim-only’). With this option, you:
      • aren’t entitled to an ABN
      • don’t make supplies connected with Australia 
  • voluntary registration  –An entity that has turnover below the reg­istration threshold may apply to register for GST voluntarily if the entity is carrying on an enterprise.

To apply for GST-only registration, you must provide the following evidence by having:

  • documents to show you are registered with an equivalent corporate, market or financial regulator in your country of origin
  • a letter issued by a revenue authority of a comparable tax regime as Australia stating that you exist in their records and carry on an enterprise.

GST returns and payment.

GST liabilities are reported using a Business Activity Statement (BAS). Registered persons whose annual turnover equals or exceeds AUD20 million must complete a BAS each month, which must be filed electronically, and must pay any net GST liability. Monthly returns and payments are due by the 21st day of the month following the end of the return period.

Registered persons whose annual turnover for GST purposes does not exceed AUD20 million must submit a BAS each quarter or they may opt to submit monthly. These registered persons may also choose to report some information annually. Quarterly returns and payments are generally due by the 28th day of the month following the end of the relevant return period but may be made by 28 February for the December quarter.

Registered persons whose turnover for GST purposes does not exceed AUD2 million may opt to file an annual BAS and pay GST in quarterly instalments.

Persons whose turnover for GST purposes does not exceed AUD75,000 and who voluntarily opt to register for GST, may apply to file annual BASs and pay GST annually.

Entities that register for a “limited” registration must submit a BAS each quarter but will not have the ability to claim any input tax credits on the BAS.

Deregistration

An entity that ceases to carry on an enterprise must cancel its GST registration. The entity must notify the Australian GST authorities that it is no longer entitled to be reg­istered within 21 days after ceasing operations. An entity that is no longer required to be registered may apply to cancel its regis­tration. However, the Commissioner of Taxation is not required to cancel the registration if a business has been registered for less than 12 months.