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Australia - VAT registration guide

Updated by Andrew Porvaznik and Ian Matthews, PKF Sydney

GST registration threshold – local establishment		Generally: GST-exclusive turnover exceeding AU $75,000 �� Specified non-profit bodies: GST-exclusive turnover exceeding AU $150,000

GST registration threshold – no local establishment		GST-exclusive turnover exceeding AU $75,000

Voluntary GST registration		Voluntary GST registration in Australia is possible for entities with GST-exclusive turnover below AU $75,000 (or AU $150,000 for specified non-profit bodies) provided the entity is carrying on an enterprise.

How to register for GST		The GST registration application procedure in Australia depends on the type of GST registration that is being applied for. �� Standard GST registration To register for standard GST in Australia, taxpayers (resident and non-resident enterprises) must first have an Australian business number (ABN). Once the business has an ABN it can register for GST in the following ways: • Via the Australian Tax Office's (ATO) 'online services for business' portal (see www.ato.gov.au/general/online-services/businesses/#Onlineservicesforbusiness). • By phone on 13 28 66. • Through a registered tax agent or BAS agent. • By completing form