Most businesses must register when their GST turnover reaches $75,000 or more. A different threshold applies to not-for-profit organisations, and some activities have special rules. Registration depends on GST turnover, which is not simply your profit.
What this means in practice
The test can involve current and projected turnover. Do not wait until the end of the financial year if the business is approaching the threshold. The ATO says registration is required within 21 days once you are required to register. Voluntary registration may be possible below the threshold, but it brings ongoing reporting responsibilities. Review your activities and expected sales before making a decision.
Your next steps
- Review current and projected GST turnover
- Check special rules for your activities
- Confirm the effective registration date
- Update invoicing and software settings
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Registering for GST ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
