You can register for GST in Australia online through the ABN registration process, through the ATO Business Portal, or via a registered tax agent. The process takes around 30 minutes if you have your details ready, and registration generally takes effect from the date you apply (or an earlier date you nominate). There is no fee to register for GST.
Before You Register
You will need an Australian Business Number (ABN) before registering for GST. If you do not yet have an ABN, you can apply for both at the same time through the Australian Business Register (ABR). See How to Set Up an ABN.
Have the following ready:
- Your ABN (or apply simultaneously)
- Your business entity type (sole trader, company, trust, partnership)
- Estimated annual GST turnover
- The date from which you want registration to take effect
- Banking details for ATO refunds
Method 1 — Register Through the ABR (When Getting Your ABN)
- Go to abr.gov.au and click “Apply for an ABN”
- Complete the business identity and activity questions
- When prompted “Do you need to register for GST?”, select Yes
- Your ABN and GST registration are processed together
- Confirmation arrives by email — typically within one business day
This is the simplest path for new businesses.
Method 2 — Register Through the ATO Business Portal
If you already have an ABN but are not yet GST-registered:
- Log in to the ATO Business Portal at business.ato.gov.au (or via myGov if you are a sole trader)
- Navigate to Manage registrations
- Select Register for GST
- Enter your estimated annual GST turnover and the effective date
- Submit — confirmation is usually instant or within one business day
Method 3 — Register Through a Tax or BAS Agent
A registered tax agent or BAS agent can lodge the registration on your behalf through the ATO’s Practitioner Lodgement Service. This is useful if your situation is complex (e.g., multiple business activities, trust structures, or backdating registration).
Choosing Your Effective Registration Date
You can nominate a backdated effective date if you have already been making taxable supplies without GST registration. This lets you retrospectively account for GST — though it also means you may owe the ATO GST on past sales. If you have been below the threshold and are only now reaching it, your start date is typically the date you first exceeded (or became aware you would exceed) the threshold.
What Happens After Registration
Once registered, the ATO will:
- Issue you a GST registration confirmation letter
- Set up your BAS lodgement obligations (monthly, quarterly, or annual)
- Notify you of your first BAS lodgement due date
Your obligations from the effective date include:
| Obligation | Detail |
|---|---|
| Charge GST on taxable supplies | Add 10% to prices or absorb it in your price |
| Issue tax invoices | Required for sales over $82.50 (incl. GST) |
| Lodge BAS | Report and remit net GST each period |
| Claim input tax credits | Recover GST paid on business purchases |
| Keep records | Minimum 5 years |
Choosing Your BAS Reporting Period
When you register, you choose your reporting frequency:
- Monthly — mandatory if GST turnover is $20 million or more; optional for smaller businesses
- Quarterly — the default for most small businesses (turnover under $20M)
- Annual — available if your GST turnover is under $75,000 and you meet eligibility criteria (though you may still need to pay GST instalments quarterly)
Most sole traders and small businesses use quarterly lodgement.
Cancelling GST Registration
If your GST turnover drops below $75,000 (and you do not expect it to recover), you can cancel your registration. You cannot cancel within the first 12 months of voluntary registration. To cancel, use the ATO Business Portal or contact the ATO on 13 28 66.
Related Articles
- When Do You Need to Register for GST?
- How to Set Up an ABN
- BAS Explained
- How to Lodge a BAS
- GST and Business Tax hub
Frequently Asked Questions
How long does GST registration take? Online applications through the ABR or ATO Business Portal are usually processed within one business day. In rare cases where the ATO needs to verify your identity or business details, it can take a few days.
Can I backdate my GST registration? Yes. You can request an earlier effective date if you have already been making taxable supplies. Note that backdating means you may owe GST on prior sales — and may also be able to claim input tax credits on prior business purchases.
Do I need to re-register GST if I change my business structure? Yes. GST registration is tied to an ABN, and each entity (sole trader, company, trust) has its own ABN. If you restructure (e.g., from sole trader to company), the new entity will need its own ABN and GST registration.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent or BAS agent. Find one through the Tax Practitioners Board register.