Australia · 2026–27 income year
GST registration: the $75,000 threshold
An Australian business must register for GST when its GST turnover reaches $75,000, or $150,000 for a not-for-profit, and has 21 days to do so. GST is 10%. Taxi and ride-sourcing drivers register regardless of turnover.
At a glance · 2026–27 income year
- Registration threshold
- $75,000
- Not-for-profit threshold
- $150,000
- Register within
- 21 days
- GST rate
- 10%
Written and reviewed by Godwin Pinto, ACA (ICAI) · checked 26 September 2026
When do I have to register?
When your GST turnover reaches $75,000 (ATO - Registering for GST), or $150,000 for a not-for-profit (ATO - Registering for GST). You have 21 days to register (Australian Government - Register for GST). Taxi and ride-sourcing: Required regardless of GST turnover (Australian Government - Register for GST).
Which reporting options depend on turnover?
Businesses under $10 million turnover can account for GST on a cash basis (ATO - Choosing an accounting method) and use simpler BAS (ATO - GST reporting methods). Under $75,000, a business can report GST annually (ATO - Annual GST reporting).
What does Nella show?
Your turnover run-rate from your Xero or QuickBooks books next to the $75,000 threshold, labelled as an indicator: the legal test is your actual GST turnover, which only you and your registered agent can confirm. Nella does not register you for GST or decide whether you need to.
Nella provides financial information and education, not accounting or tax advice. Facts for 2026–27 income year, taken from the sources linked on this page. Created by the accountants at AccTek Ltd — an ICPA and AIA member firm.
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