Checker · 2026–27 income year

GST registration threshold checker

A business must register for GST when its current GST turnover (this month plus the previous 11) or projected GST turnover (this month plus the next 11) reaches $75,000, or $150,000 for a non-profit organisation. Taxi, limousine and ride-sourcing providers must register regardless of turnover. Enter the two turnover figures below to check against the threshold and see the headroom.

$

Sales for this month plus the previous 11 months, excluding GST. Not profit.

$

Sales expected for this month plus the next 11 months, excluding GST, capital asset sales and sales made because the business is winding down.

Figures update as you type. Nothing is sent anywhere; the arithmetic runs in your browser.

Enter the figures to see the result.

Checked against ATO guidance for the 2026–27 income year. Information only; Nella is not a registered tax agent. Nella provides financial information and education, not accounting or tax advice.

How it is worked out

The arithmetic, stated plainly.

Two tests

The ATO applies both a current test (looking back 12 months) and a projected test (looking forward 12 months). Reaching the threshold on either means registration is required.

Threshold

$75,000 for a business; $150,000 for a non-profit organisation.

Passenger transport

Taxi, limousine and ride-sourcing providers register regardless of turnover.

Timing

Once the threshold applies, the ATO allows 21 days to register.

What it does not cover

  • GST turnover is sales net of GST, excluding input-taxed sales, sales not connected with Australia, and (for the projected test) sales of capital assets and sales made because the business is ceasing or substantially reducing in size. The checker takes the figures you enter as already adjusted.
  • The current test has an exception: if current turnover is over the threshold but the ATO is satisfied projected turnover is under it, registration is not required. That judgement is not modelled here.
  • Voluntary registration below the threshold is allowed and brings BAS obligations. This checker only tests whether registration is required.

Sources

Related reading

See it on your own numbers

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FAQ

Questions people ask

What is the GST registration threshold?
$75,000 of GST turnover for a business and $150,000 for a non-profit organisation, measured on either a current (last 12 months) or projected (next 12 months) basis. Source: ATO, Registering for GST.
Is GST turnover the same as revenue?
Close, but not quite. GST turnover is gross sales excluding GST, input-taxed sales and sales not connected with Australia. For the projected test, capital asset sales and wind-down sales are also excluded.
How soon after reaching the threshold must a business register?
Within 21 days of the point at which registration became required.
Do rideshare drivers need to register?
Yes. Taxi, limousine and ride-sourcing providers must register for GST regardless of turnover, from the start of providing the service.
Does Nella track GST turnover?
Yes. Connected to Xero or QuickBooks, Nella shows rolling GST turnover from the live books and flags when it approaches $75,000. It does not register the business or lodge the BAS; a registered tax or BAS agent does that.