What is Australia GST Registration Threshold?
The GST registration threshold is the level of annual turnover above which a business must register for GST with ATO. As of 2026, this threshold is A$75,000.
Key Points:
- • If your taxable turnover exceeds A$75,000 in any 12-month period, you must register
- • If you expect your turnover to exceed A$75,000 in the next 30 days alone, you must register
- • Registration is mandatory – ATO can enforce penalties if you don't comply
- • You can register voluntarily below the threshold if it benefits your business
- • The threshold is reviewed periodically and adjusted for inflation
When Must You Register for GST?
Mandatory Registration (Threshold Test)
You must register if your taxable turnover for any 12-month period exceeds A$75,000. Once you cross this threshold, you're legally required to register immediately.
Future Turnover Test
If you can reasonably expect your turnover to exceed A$75,000 in the next 30 days alone (e.g., a large contract), you must register even if your 12-month turnover is below threshold.
Automatic Deregistration
If your turnover drops below A$75,000 and you expect it to stay below this level going forward, you can apply to deregister for GST.
Benefits of Voluntary GST Registration
Even if your turnover is below A$75,000, registering for GST can be beneficial in certain situations.
Claim Back GST
Reclaim GST on business expenses like equipment, software, and services – potentially saving thousands per year.
Credibility
Being GST-registered can improve credibility with large business customers and government contracts.
B2B Sales
Selling to other GST-registered businesses is often easier if you're also registered, as they can reclaim GST.
Export Relief
GST-registered exporters may qualify for GST-free supplies, effectively rebating GST on exports.
How to Register for GST
Visit the ATO Website
Go to ato.gov.au/register-for-vat to access the online registration service.
Gather Required Information
You'll need your Medicare Levy number, business bank details, and records of recent turnover.
Complete Online Form
Fill in the online GST registration form with your business details and recent turnover figures.
Receive Confirmation
You'll receive a ABN within a few days. You can then start charging and accounting for GST.
GST Threshold History
The GST threshold has changed several times over the years, reflecting inflation and economic conditions.
| Period | Threshold | Notes |
|---|---|---|
| April 2024 – Present | A$75,000 | Increased from A$85,000 |
| April 2022 – March 2024 | A$85,000 | Frozen at this level |
| April 2021 – March 2022 | A$85,000 | Maintained for support |
| April 2020 – March 2021 | A$85,000 | Reduced from A$85,000 |
| April 2017 – March 2020 | A$85,000 | Standard rate |
What Happens If You Don't Register When Required?
Failing to register for GST when required is a serious offence.
Penalties
ATO can issue penalties ranging from 5% to 100% of unpaid GST, depending on the severity of the breach.
Back-Dated GST
You'll be liable to pay all GST that should have been charged, plus interest at the statutory rate (currently around 8% per annum).
Prosecution
In serious cases of deliberate evasion, you could face prosecution and criminal penalties including imprisonment.
Business Impact
Your business reputation may suffer, and you might lose customer confidence. Large clients may refuse to work with unregistered suppliers.