GST, BAS and activity statements

GST registration

GST registration is the step that makes a business responsible for charging, reporting and paying GST, and entitles it to claim GST credits. A business must register when its GST turnover reaches the registration threshold the ATO sets, or when it operates a taxi or ride-sourcing service, and it may register voluntarily below that level. Registration is made through the Australian Business Register using the business's ABN. The effective date matters, because GST is generally payable on sales made from that date and credits are claimed from it. A business that changes or ceases operating needs to tell the ATO so the registration can be updated or cancelled.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.