Australia GST guidelines

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Australia has one indirect tax on most sales, the goods and services tax (GST), charged at 10% and administered nationally by the Australian Taxation Office. This guide covers who must register, what a tax invoice must show, how offshore sellers are treated, and how GST is reported and paid.

Overview

FACTSHEET
Country code	AU
Tax name	Goods and services tax (GST)
Tax authority	Australian Taxation Office (ATO)
Standard rate	10% (as at 2026-11-04)
Registration threshold	A$75,000 GST turnover; A$150,000 for non-profit bodies (as at 2026-11-04)
Currency	Australian dollar (AUD)

The tax. GST is imposed by the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act), which commenced on 1 July 2000. ^[1] The ATO describes it this way: "Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia." ^[4]

Authority. The Australian Taxation Office administers GST, and also acts as the Australian Peppol Authority for eInvoicing (see E-invoicing status).

Layering. The GST Act sets a single national rate (s 9-70). There is no state or territory GST. States and territories levy other taxes, such as payroll tax and stamp duty. Wine equalisation tax, luxury car tax and fuel tax credits are reported on the same business activity statement (BAS) but are separate regimes. ^[1]

Currency and period. Amounts on this page are in Australian dollars. The financial year runs from 1 July to 30 June, and the ATO numbers the quarters from July ("Quarter 1" is July, August and September). GST tax periods are monthly, quarterly or annual (see Filing and payment). ^[23]

Registration

Who should register

Under GST Act s 23-5 you are required to be registered if you are carrying on an enterprise and your GST turnover meets the registration turnover threshold. ^[1] The ATO lists five cases in which you must register for GST: ^[5]

• your business or enterprise has a GST turnover (gross income from all businesses minus GST) of A$75,000 or more;
• you start a new business and expect your turnover to reach the threshold in the first year of operation;
• your non-profit organisation has a GST turnover of A$150,000 or more a year;
• you provide taxi or limousine travel for passengers, including ride-sourcing, whatever your GST turnover. This applies to owner-drivers and to drivers who lease or rent a taxi. The statutory rule is GST Act s 144-5, which requires registration for anyone supplying "taxi travel" in carrying on an enterprise, whether or not the turnover threshold is met; the ATO treats ride-sourcing as taxi travel; ^[2]
• you want to claim fuel tax credits for your business or enterprise.

Source snapshot captured 2026-11-04 — original

Registration threshold

A$75,000 of GST turnover; A$150,000 for non-profit bodies. The GST Act itself sets A$50,000 and A$100,000 "or such higher amount as the regulations specify" (s 23-15), and the A New Tax System (Goods and Services Tax) Regulations 2019 specify the higher figures: "the amount of $75,000 is specified" (s 23-15.01) and "the amount of $150,000 is specified" (s 23-15.02). ^{[1] [3]}

Measurement period. The test is rolling and runs every month. Your turnover meets the threshold if: ^{[2] [5]}

• your current GST turnover, the total for the current month and the previous 11 months, is A$75,000 or more, unless the Commissioner is satisfied that your projected GST turnover is below the threshold; or
• your projected GST turnover, the total for the current month and the next 11 months, is likely to be A$75,000 or more.

"Meets" means at or above (GST Act s 188-10), so turnover of exactly A$75,000 triggers registration. Input-taxed supplies, supplies not made for consideration, supplies not made in connection with an enterprise and supplies not connected with Australia are left out of the count (s 188-15). ^[2]

When to apply. GST Act s 25-1: "You must make your application within 21 days after becoming required to be registered." ^[1]

Source snapshot captured 2026-10-14 — original

Late registration and backdating. The Commissioner can register you without an application and backdate the registration, but the date of effect "must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion" (s 25-10(1A)). The ATO warns that if you don't register when required, "you may have to pay GST on sales made since the date you were required to register. This could happen even if you didn't include GST in the price of those sales", and that penalties and interest may also apply. ^{[1] [5]}

Non-resident registration

There is no separate non-resident threshold. The same A$75,000 test applies, but only supplies connected with Australia (the "indirect tax zone") count towards it (s 188-15(3)(a)). Business-to-business sales of services and digital products to Australian GST-registered businesses are generally not connected with Australia, so a non-resident that makes only those sales does not need to register (see Cross-border rules). ^{[2] [16]}

A non-resident that must register has two routes:

• Simplified GST registration. Under GST Act s 146-1, "Non-residents may elect to be limited registration entities. Limited registration entities are not entitled to input tax credits for acquisitions and importations, and must have quarterly tax periods." On the ATO's description, a simplified registrant does not have an ABN and uses an ATO reference number (ARN) instead, cannot claim GST credits, can't issue tax invoices, and must lodge its GST returns and pay its GST by the quarterly payment date. The ATO also says that in early 2027 a Digital ID (such as myID) will be needed to access Online services for non-residents, replacing AUSid. ^{[2] [13]}
• Standard registration, with an ABN, GST credits and tax invoices, for a non-resident that wants to claim GST credits or issue tax invoices.

Source snapshot captured 2026-10-15 — original

Tax registration number

A resident business registers for GST against its Australian business number (ABN), recorded on the Australian Business Register; there is no separate GST number. Simplified GST registrants use an ARN instead. ABN format, check-digit rules and lookups are covered in the Australia tax ID guide and the ABN verification guide; you can also check one with the LookupTax ABN validator. Company numbers (ACNs) are covered in How to verify an Australian Company Number.

How to register

The ATO: "Before you register, you need to have an Australian business number (ABN)." Once you have an ABN, you can register for GST through Online services for business, by phoning the ATO's Business enquiries line, or through your registered tax agent or BAS agent. ^[5] Non-residents using the simplified route register through Online services for non-residents. ^[13]

Voluntary registration

Available. Under GST Act s 23-10 you may be registered if you are carrying on an enterprise, whether your GST turnover is at, above or below the threshold. The ATO: "If you choose to register, generally you must stay registered for at least 12 months." The statutory basis is the cancellation rule: the Commissioner must cancel a registration on application only where you have been registered for at least 12 months (s 25-55(1)(b)). ^{[1] [5]}

Deregistration

GST Act s 25-50: "You must lodge your application within 21 days after the day on which you ceased to be carrying on any enterprise." If you are still carrying on an enterprise but are no longer required to be registered, you may apply to cancel, and the Commissioner must cancel if you have been registered for at least 12 months (s 25-55(1)). ^[1]

Source snapshot captured 2026-10-14 — original

Group registration

Available. The ATO: "Related entities may form a single group for GST purposes." An entity may also "separately register a branch for GST purposes if this suits its management and accounting structure." The membership conditions are in Division 48 of the GST Act. ^[5]

Rates

Standard rate

10%, in force since GST began on 1 July 2000. GST Act s 9-70: "The amount of GST on a taxable supply is 10% of the value of the taxable supply." The value is GST-exclusive, so the GST in a GST-inclusive price is one-eleventh of that price. The rate has not changed since GST began. ^{[1] [4]}

Source snapshot captured 2026-11-04 — original

Reduced and zero rates

Australia has no reduced or super-reduced GST rate; the GST Act sets one rate. Relief is given by treatment rather than by rate: ^{[18] [19]}

• GST-free sales (Division 38) carry no GST, and the seller can still claim credits for GST on its inputs. This is the equivalent of a zero rate. Examples: most basic food, some education courses, some medical and health services, and exports.
• Input-taxed sales (Division 40) carry no GST, and the seller cannot claim credits on its inputs. This is the equivalent of an EU-style exemption. Examples: financial supplies and residential rent.

See Exemptions for the lists.

Announced future rates

None. No change to the 10% rate has been announced or legislated.

Cross-border rules

Imports and exports

Imported goods. For goods with a customs value over A$1,000, GST is collected at the border. The ATO: "For consignments of goods imported over A$1,000 any GST, customs duty and clearance charges are charged to the importer at the border." Goods of A$1,000 or less sold to Australian consumers are taxed at the point of sale instead, under the low value goods rules below. Several low value goods shipped to Australia as one consignment with a total customs value over A$1,000 are taxed at the border. ^[14]

Exports. The ATO: "Exported goods are GST-free if they are exported from Australia within 60 days of one of the following, whichever occurs first: the supplier receives any payment for the goods; the supplier issues an invoice for the goods." Suppliers can apply to extend the 60-day period. For services, "A supply of a service is usually GST-free if the recipient of the service is outside Australia." ^[18]

Foreign companies selling into Australia: B2C and B2B

The two halves are treated differently.

Sales to Australian consumers (B2C): the offshore seller registers. ^{[15] [14] [1]}

• Digital products and services. "From 1 July 2017, GST applies to the sale of imported services and digital products to Australian consumers." The ATO calls these inbound intangible consumer supplies. Its examples include e-books, movies, music, apps, software, webinars, online dating and booking services, website design, and legal, accounting and consultancy services. No tax invoice is required for these supplies (GST Act s 84-50).
• Low value goods. From 1 July 2018, an offshore seller of goods with a customs value of A$1,000 or less to Australian consumers collects GST at the point of sale. The rule excludes tobacco, tobacco products and alcoholic beverages (GST Act s 84-79(3)), which are taxed at the border with other taxes and duties.
• Threshold. The offshore seller must register once its sales connected with Australia reach A$75,000. It can use simplified GST registration (see Non-resident registration).

Sales to Australian businesses (B2B): reverse charge, not registration. ^{[16] [1]}

• Suppose a non-resident that is not carrying on an enterprise in Australia sells services or digital products to an Australian-based business recipient: one that is registered for GST, carries on an enterprise in Australia and does not buy for private use. Those sales are not connected with Australia. The ATO: "As these sales are not connected with Australia, you are not required to charge GST on them. If these types of sales are the only sales you make, you are not required to be registered for GST."
• The Australian recipient then accounts for the GST under the reverse charge (GST Act Division 84-A) only if it would not have been entitled to a full GST credit. The ATO: "The reverse charge applies if the customer would not be entitled to a full GST credit if GST had been charged on the sale. For example, if they are purchasing the item to make input taxed supplies, like financial supplies."
• A non-resident enterprise based in Australia is treated differently. The ATO says it generally must register if it is based in Australia for more than 183 days in a 12-month period and has GST turnover of A$75,000 or more.

For how other countries handle the same split, see Reverse charge and VAT on digital services by non-resident suppliers.

Australian accommodation. The ATO: "Offshore sellers of Australian commercial accommodation must include sales of Australian accommodation in their goods and services tax (GST) turnover to determine if they are required to register for, charge and pay GST." ^[17]

Marketplace and platform deemed-supplier liability

The operator of an electronic distribution platform is treated as the supplier of inbound intangible consumer supplies made through it (GST Act s 84-55(1)), and of offshore low value goods sold through it (s 84-81(3)). Redeliverers can be treated as the supplier of low value goods (s 84-81(4)). ^[1] See also Marketplace deemed-supplier rules.

Source snapshot captured 2026-09-24 — original

Place of supply

Australia's place-of-supply test is whether a supply is connected with the indirect tax zone (Australia) under GST Act s 9-25. Section 9-26 carves out certain supplies by non-residents, which is the basis of the B2B rule above. Goods and services follow different connection rules. The ATO's GST-free sales page points to GSTR 2018/2 for goods and GSTR 2019/1 for supplies of anything other than goods or real property (services, rights and other intangibles). ^{[1] [18]}

Invoice requirements

Australia's tax-invoice rules are in section 29-70 of the GST Act. The Commissioner's view of them is set out in GST Ruling GSTR 2013/1, Goods and services tax: tax invoices. A tax invoice matters mainly to the buyer. GST Act s 29-10(3): a GST credit is not attributable to a tax period until the buyer holds a tax invoice. ^{[1] [7]}

Sales under A$1,000: seven details

The ATO: "Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following 7 details": ^[6]

1. Document is intended to be a tax invoice.
2. Seller's identity.
3. Seller's Australian business number (ABN).
4. Date the invoice was issued.
5. Brief description of the items sold, including the quantity (if applicable) and the price.
6. GST amount (if any) payable. This can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement which says "Total price includes GST".
7. Extent to which each sale on the invoice is a taxable sale.

Source snapshot captured 2026-11-04 — original

Sales of A$1,000 or more: add the buyer

The ATO: "Tax invoices for sales of $1,000 or more also need to show the buyer's identity or ABN." The statutory rule is s 29-70(1)(c)(ii): the recipient's identity or ABN is required where "the total price of the supply or supplies is at least $1,000 or such higher amount as the regulations specify", or where the recipient issued the document. The GST Regulations 2019 set no higher amount, so A$1,000 applies. The ATO adds: "If your tax invoices meet the requirements for sales of $1,000 or more, you can also use them for sales of lesser amounts." ^{[6] [1] [3]}

Mandatory content, mapped to the Act

A tax invoice must contain enough information for each item below to be clearly ascertained. No set format or wording is required, but the information must be found in, or worked out from, the document itself. Information that can only be obtained from an external source is not clearly ascertained, for example by looking the supplier up on the Australian Business Register. ^[7]

Required information	Legal basis	Notes
That the document is intended to be a tax invoice	s 29-70(1)(d)	Satisfied by "Tax Invoice", "GST Invoice" (or "Recipient Created Tax Invoice") in the heading, or by a statement in the body. [7] The ATO accepts that an eInvoice issued under the A-NZ Invoice Specification in the Peppol framework, containing all the mandatory data, meets this requirement. [6]
The supplier's identity and the supplier's ABN	s 29-70(1)(c)(i)	Legal name or registered business name is sufficient; a builder's registration or licence number is not. [1] [7]
The recipient's identity or the recipient's ABN	s 29-70(1)(c)(ii)	Required only where the total price is at least A$1,000, or where the document is a recipient-created tax invoice. [1] [6]
What is supplied, including the quantity (if applicable) and the price	s 29-70(1)(c)(iii)	A part number or code alone is not enough to identify what was supplied. Where one document covers several separate supplies (for example a monthly statement), the price of each must be determinable. [7]
The extent to which each supply is a taxable supply	s 29-70(1)(c)(iv)	Met by showing the GST for each taxable line, by a statement of the taxable extent, or by a reference mark against taxable items with a matching statement. [7]
The date the document is issued	s 29-70(1)(c)(v)	— [1]
The amount of GST (if any) payable on each supply	s 29-70(1)(c)(vi)	May be shown separately or, where the GST is exactly 1/11 of the total price, replaced by the statement "Total price includes GST". [1] [6]
That the GST is payable by the supplier (recipient-created tax invoices only)	s 29-70(1)(c)(vii)	For example "The GST payable of $xx.xx is payable by the supplier." [7]
The GST branch registration number (only where the supply is made through a GST branch)	s 54-50(1)	Otherwise the document is not a tax invoice. [7]

Rounding. The ATO: "Where there is only one taxable sale on a tax invoice, the amount of GST should be rounded to the nearest cent (rounding 0.5 cents upwards)." For invoices with several sales, the ATO describes a "total invoice rule" and a "taxable sale rule". ^[6]

Two safety valves apply where a document falls short. Under s 29-70(1A), the recipient may treat a deficient document as a tax invoice if the missing information can be clearly ascertained from other documents the supplier gave it, such as a product list, an email, a business card or an earlier tax invoice. Under s 29-70(1B), the Commissioner has a discretion to treat a particular document as a tax invoice even though it is not one. ^{[1] [7]}

Issuance deadline

There is no general obligation to issue a tax invoice for every taxable supply; the obligation is triggered by a request. GST Act s 29-70(2): "The supplier of a taxable supply must, within 28 days after the recipient of the supply requests it, give to the recipient a tax invoice for the supply, unless it is a recipient created tax invoice." The ATO: "If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less." ^{[1] [6]}

The A$82.50 line. The statutory figure is a GST-exclusive value. Section 29-80(1) switches off both the obligation to provide a tax invoice and the buyer's need to hold one for a taxable supply whose value "does not exceed $50, or such higher amount as the regulations specify". The GST Regulations 2019 specify A$75 (s 29-80.01), which is A$82.50 including GST. Below that line the buyer can claim the credit without a tax invoice, but it must still keep records that explain the credit. Where several taxable supplies are made in a single transaction, the Commissioner applies the threshold to their combined value. GSTR 2013/1's example: five taxable items of A$20 each in one transaction do need a tax invoice. ^{[1] [3] [7]}

Australian tax invoice rules by sale value

Numbering and sequencing

The particulars listed in s 29-70(1)(c) include no invoice number, and GSTR 2013/1 adds no numbering or sequencing requirement. business.gov.au describes a unique invoice number only as a good idea to add. If a supplier realises that an issued document did not meet the requirements, it should cancel and reissue the document, and the replacement then becomes the tax invoice for that supply. ^{[1] [7] [12]}

Document types

Australia has no simplified-invoice regime in the European sense: there is no "simplified tax invoice" with fewer fields. Instead there are two separate reliefs, which should not be confused:

• a de minimis: no tax invoice is needed where the value of the taxable supply is A$75 or less (A$82.50 including GST); ^{[3] [6]}
• a reduced identity requirement: below A$1,000 the invoice need not show the buyer's identity or ABN. Every other particular still applies, so this is a shorter field list on the same document, not a different document. ^{[1] [6]}

The other document types are the recipient-created tax invoice and the adjustment note, covered below. Simplified GST registrants cannot issue tax invoices at all. ^[13]

Self-billing: recipient-created tax invoices (RCTIs)

In defined cases the buyer, not the seller, issues the tax invoice. The Commissioner sets the classes of supply for which this is allowed under s 29-70(3). The instrument in force is the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 (F2023L00785), which sets out three general classes. ^[8]

An RCTI may be issued by a government related entity or a large business entity (GST turnover at or above the A$20 million tax-period turnover threshold). It may also be issued by any business entity that itself determines the value of the taxable supply it acquires. The recipient must issue the RCTI to the supplier, as an original or a copy, within 28 days of the supply (or of the recipient determining its value), retain the original or a copy for five years, and hold a written agreement with the supplier. If the agreement is set out in the RCTI itself, it applies unless the supplier objects within 21 days of the RCTI being issued. Both parties must be registered for GST when the RCTI is issued. The ATO points to ABN Lookup for checking a supplier's GST registration. ^{[8] [6]}

Credit and debit notes: adjustment notes

Australia has no statutory GST credit note or debit note. The single correction document is the adjustment note under s 29-75, which covers movements in both directions: a cancelled supply, a changed price, a supply becoming or ceasing to be taxable, or an acquisition becoming or ceasing to be creditable. ^[9]

The supplier must issue the adjustment note within 28 days of the earlier of two events: a request from the recipient, or becoming aware of the adjustment where a tax invoice was issued or requested (s 29-75). Where the original document was, or would have been, an RCTI, the recipient issues a recipient-created adjustment note instead. ^{[1] [9]}

The note must allow the following to be clearly ascertained: ^[9]

• that the document is intended to be an adjustment note, and the effect of the adjustment;
• the supplier's identity and ABN;
• the recipient's identity or ABN, where the underlying tax invoice was for A$1,000 or more, or where a supply that was not taxable becomes taxable at a price of A$1,000 or more;
• the date of issue;
• a brief explanation of the reason for the adjustment;
• the amount of the adjustment to the GST payable;
• the difference between the price before and after the adjustment event.

An adjustment note is not needed for a decreasing adjustment of A$75 or less (GST Act s 29-80(2); GST Regulations s 29-80.02). No adjustment note needs to be held to account for an increasing adjustment, and the adjustment note rules do not apply to bad debts, which are adjusted under Division 21. No adjustment note is required where the adjustment event falls in the same tax period as the original attribution. ^{[3] [9]}

Currency and language

A tax invoice may be expressed in a foreign currency, as long as the GST payable can be worked out in Australian dollars. The invoice must therefore either state the GST in AUD, or carry enough information for the buyer to work it out. That can be the price or value in AUD, the foreign-currency amount plus the conversion rate used, or a statement such as: "The GST is calculated in Australian currency at the exchange rate published by the RBA at 4.00pm Australian Eastern Time on the business day prior to the date of this tax invoice." ^[10]

The exchange rate can come from three sources:

• a rate agreed between the parties;
• a publicly available rate of a foreign exchange organisation, such as a commercial bank's buying, selling or spot rate;
• the Reserve Bank of Australia rate at 4.00pm Australian Eastern Time.

Whichever source you choose must be used consistently. ^[10]

The GST Act prescribes no language for the invoice document itself. The records rule is fixed: GST records must be "in English, or readily accessible and easily convertible into English" (Taxation Administration Act 1953, Sch 1 s 382-5). ^[11]

Retention and audit trail

Records that record and explain transactions relevant to GST must be kept for the longest of: five years after the transactions or acts they relate to are completed; the period of review for any assessment they relate to; or, if that assessment has been amended, the refreshed 4-year review period (Taxation Administration Act 1953, Sch 1 s 382-5(1)(b)). They must let your liabilities and entitlements be readily ascertained. Failing to keep or retain them is a strict-liability offence (see Offences and penalties). ^[11]

Electronic records are accepted. business.gov.au: "By law, you need to keep most business records for at least 5 years. You can keep printed or electronic records." The ATO: "A tax invoice doesn't need to be issued in paper form." For example, it can be a PDF sent by email. ^{[12] [6]} The GST law prescribes no tamper-evidence or invoice-sequencing audit trail; the obligation is the record-keeping rule above.

Technical format

No invoice schema is mandated. A tax invoice can be a PDF emailed to the customer or another electronic record, as long as it meets s 29-70(1). ^{[6] [7]} Peppol eInvoicing is available but voluntary for business-to-business sales (see E-invoicing status).

Specimen invoices from the ATO

The ATO publishes two annotated specimens on its Tax invoices page, with each required detail numbered on the invoice. Example 1 is a sale under A$1,000: Windows to Fit Pty Ltd, one line of window frames, "Total price including GST" A$825. ^[6]

Source snapshot captured 2026-11-04 — original

Example 2 is a sale of A$1,000 or more. It marks the buyer's identity as a required detail (detail 8: "To: Building Company, 254 Burshag Road, Festler NSW 2755"); Example 1 also prints the buyer, but unnumbered, because it is not required below A$1,000. It also shows the GST in each line item: 50 window frames at A$150 with A$15 GST, totalling A$8,250, and 10 deadlocks at A$40 with A$4 GST, totalling A$440. The total amount payable is A$8,690, and the statement "The total price includes GST" marks the sale as fully taxable. ^[6]

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E-invoicing status

Status (as at 2026-11-04): voluntary for businesses; a "default" programme for Australian Government buyers; no clearance or continuous transaction control (CTC) system.

• Network and standard. Australia uses the Peppol network. The Australian Government set up the Australian Peppol Authority (APA) within the ATO. The APA defines the Australian requirements for using Peppol, including the Australian-New Zealand invoice specification, which "supports GST and can be used to issue an invoice that complies with the requirements of a tax invoice". It also accredits Peppol service providers. The ATO says it updated the standard used in 2024–25. ^[20]
• Not a tax-reporting system. The ATO: "eInvoicing is not a compliance or revenue measure. We can’t see any invoice information, and we don't receive a copy of this information." The ATO says over 430,000 Australian businesses are on the network. ^[20]
• B2B and B2C. No mandate: businesses are not required to send or receive eInvoices.
• B2G (government buyers). The obligations fall on Commonwealth entities, not on their suppliers. The ATO describes a 2022 mandate for non-corporate Commonwealth entities (NCEs) to be able to receive eInvoices. Under the "eInvoicing by default" programme, NCEs must work with suppliers to increase eInvoicing to 30% of all invoices received by 1 July 2026, and must enable automated processing and sending of eInvoices by December 2026. They report progress quarterly to the APA. Corporate Commonwealth entities and Commonwealth companies are not currently in scope. ^[21]
• From 1 January 2027 (announced). The Department of Finance's procurement policy note on updated Commonwealth supplier payment terms says non-corporate Commonwealth entities "must pay suppliers within the new maximum payment terms of 10 business days for all forms of invoices", taking effect on 1 January 2027, and that the change supports the Government's eInvoicing by default policy. ^[31] The ATO describes the same changes to Finance's Supplier Pay On-Time or Pay Interest Policy (RMG 417) as introducing "standard payment terms of 10 business days" and "eInvoicing as the default method of invoicing for Australian Government procurement". The ATO also reports that transitional arrangements for NCEs have been in place since March 2025. ^[22]

Source snapshot captured 2026-10-15 — original

For the Peppol specifications, access points and how to connect, see the Australia Peppol e-invoicing guide.

Filing and payment

Filing frequency

GST is reported on the business activity statement (BAS), or on an annual GST return. Which cycle applies depends on GST turnover and on any direction from the ATO: ^[23]

Cycle	Who	Lodge and pay by
Monthly	Required if GST turnover is A$20 million or more, or if the ATO has directed you to report monthly; optional below A$20 million	The 21st day of the month after the period (a July BAS is due 21 August)
Quarterly	GST turnover less than A$20 million, and the ATO has not told you to report monthly	28 October (Jul–Sep), 28 February (Oct–Dec), 28 April (Jan–Mar), 28 July (Apr–Jun)
GST instalments	Elective: aggregated turnover under A$10 million (or non-business entities with GST turnover of A$2 million or less)	Instalments on the quarterly dates; one annual GST return
Annual GST reporting	Voluntarily registered and GST turnover under A$75,000 (A$150,000 for not-for-profit organisations)	31 October, or 28 February following the annual tax period if no tax return is required
Simplified GST (non-residents)	Simplified GST registrants	The quarterly payment date

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Source snapshot captured 2026-11-04 — original

Source snapshot captured 2026-10-15 — original

Source snapshot captured 2026-10-15 — original

ATO-directed monthly reporting. The ATO uses its power to direct monthly reporting. "In March 2025, as part of our 'Getting it right' campaign, we notified 3,500 businesses with a history of non-compliance that they would be moved from quarterly to monthly GST reporting, effective from 1 April 2025." The move applies "for a minimum period of 12 months", and the ATO says it will continue to move businesses with a poor compliance history to monthly reporting where appropriate. ^[24]

Return and payment due dates

The return and the payment are due on the same date. The ATO: "If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay." Lodging a quarterly BAS online can give an extra 2 weeks, and lodging through a registered tax or BAS agent can also give extra time. Neither extension applies to the October–December quarter, whose 28 February due date already includes a one-month extension. ^[23]

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Input tax credits

• Tax invoice first. A GST credit is not attributable to a tax period until you hold a tax invoice, unless the purchase is under the A$82.50 line (GST Act ss 29-10(3), 29-80). ^[1]
• Four-year limit. You cease to be entitled to a credit that has not been taken into account in an assessment within 4 years after the day the GST return was due for the period to which it would be attributable (s 93-5). ^[1]
• Election to claim in a later period (from 1 January 2026). The Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025, Schedule 4, repealed s 29-10(4) and substituted new subsections (4)–(6). Where a credit was not taken into account in the assessment for its tax period, you may elect, by notifying the Commissioner in the approved form, for it to be attributable to a later specified tax period. The election cannot be revoked or amended. The same Schedule adds a 4-year limit where the Commissioner determines the attribution (s 93-10). ^{[25] [2]}
• Blocked credits. An acquisition is not creditable to the extent it is a non-deductible expense (s 69-5), which notably covers entertainment expenses non-deductible under Division 32 of the Income Tax Assessment Act 1997. For cars, the credit is capped at 1/11 of the car limit for the financial year (s 69-10). That limit is set each financial year. ^[1]

Refunds

If your GST credits exceed the GST on your sales for a period, the ATO refunds the difference through the BAS. The ATO: "pay GST owing to us. Alternatively, you may receive a GST refund." ^[4] Simplified GST registrants cannot claim GST credits, so a non-resident that wants credits uses standard registration. ^[13] A supplier that accounts on a non-cash basis has a decreasing adjustment under Division 21 when it writes off a bad debt, without an adjustment note. ^[9]

Exemptions

GST-free sales

The ATO lists these among things that are GST-free: ^[18]

• most basic food;
• some education courses, course materials and related excursions or field trips;
• some medical, health and care services; some medical aids and appliances; some medicines; some menstrual products;
• some childcare services; some religious services and charitable activities;
• water, sewerage and drainage;
• international transport and related matters; international mail; exports;
• precious metals; sales through duty-free shops;
• grants of land by government; farmland;
• sales of businesses as going concerns;
• some telecommunications supplies; eligible emissions units.

The sale of a business as a going concern is GST-free only if several conditions are all met. The buyer and seller must agree in writing before the sale that it is of a going concern, and the buyer must be registered or required to be registered for GST. The ATO lists the remaining conditions. ^[18]

Input-taxed sales

The ATO: "Input-taxed sales are sales of goods and services that don't include GST in the price. You can't claim GST credits for the GST included in the price of your 'inputs'." And: "The most common input-taxed sales are financial supplies (such as lending money or the provision of credit for a fee) and selling or renting out residential premises." ^[19]

Exempt is not zero-rated: the Australian terms

GST-free sales correspond to a zero rate: "You can still claim credits for the GST included in the price of purchases you use to make your GST-free sales." Input-taxed sales correspond to an EU-style exemption, with no credits on inputs (GST Act s 40-1). One terminology trap: the ATO says GST-free sales are "often referred to as exempt from GST". A reader used to EU VAT terms should therefore map exempt to Australian input-taxed sales, not to GST-free sales. ^{[18] [1]} See also Zero-rated vs exempt supplies.

Source snapshot captured 2026-11-03 — original

Special regimes

• Reporting regimes for smaller businesses. GST instalments and annual GST reporting are covered under Filing and payment.
• Aged care. The GST-free rules for aged care were rewritten for the Aged Care Act 2024, with effect from 1 November 2025. For example, home care is GST-free where subsidy is payable to the supplier for the care under the Aged Care Act 2024 (s 38-30(1)); for residential care, s 38-25(1) requires the services to be covered by the aged care service list, to be provided at an approved residential care home, and to be supplied by a registered provider. ^{[1] [2]}
• Free zones. The GST Act has no free-zone or special economic zone regime. Sales through duty-free shops are a GST-free item. ^[1]
• Other sector rules include the margin scheme for real property and simplified accounting methods for some food businesses.

Offences and penalties

Offences

• Failing to keep records. Failing to keep or retain GST records as required is an offence of strict liability. Taxation Administration Act 1953, Sch 1 s 382-5: "Penalty: 30 penalty units." An administrative penalty can also apply under s 288-25. ^[11]
• Failing to register. The ATO says penalties may apply if you fail to register when required, and that you "may also have to pay penalties and interest" on top of the GST on past sales. ^[5]

Penalties

Penalty unit: A$364 for infringements on or after 1 July 2026 (A$330 from 7 November 2024 to 30 June 2026). The Crimes (Amount of a Penalty Unit) Instrument 2026 sets the indexed amount: "the amount of a penalty unit is $364." ^{[26] [27]}

Failure to lodge on time (FTL). The base penalty is 1 penalty unit for each period of 28 days, or part of one, that the BAS is overdue, up to a maximum of 5 penalty units. It is multiplied by 2 if your current GST turnover is more than A$1 million but less than A$20 million, and by 5 if it is A$20 million or more (TAA Sch 1 s 286-80(3)–(4)). The same multipliers are also triggered by medium or large withholder status, or by assessable income in the same bands, and a significant global entity can face a multiplier of 500 (s 286-80(4A)). For an entity below those thresholds with an infringement on or after 1 July 2026, that is A$364 per 28 days, up to A$1,820. The ATO: "Generally, we don't apply penalties in isolated cases of late lodgment." ^{[28] [29]}

Late payment: general interest charge (GIC). GIC accrues daily on BAS amounts paid late, and the rate is reset each quarter. For 1 October to 31 December 2026 it is 11.51% a year (0.03153425% a day); for July to September 2026 it was 11.43%. ^{[30] [23]}

Frequently asked questions

Do I have to register for GST as soon as I pass A$75,000 in a single month?

No, the test is not about one month's sales. You must register when your GST turnover is A$75,000 or more (A$150,000 or more for non-profit organisations). GST turnover is worked out on a rolling basis each month: current GST turnover is the total for the current month and the previous 11 months, and projected GST turnover is the total for the current month and the next 11 months. You are not required to register on current GST turnover if the Commissioner is satisfied that your projected GST turnover is below the threshold. You must apply within 21 days after becoming required to be registered. If you register late, the ATO can backdate your registration, but not by more than 4 years unless there has been fraud or evasion, and you may have to pay GST on sales made since the date you were required to register, even if you did not include GST in those prices. ^{[1] [2] [5]}

Can I have an Australian Business Number (ABN) without registering for GST?

Yes. An ABN and GST registration are separate. You need an ABN before you can register for GST, but holding an ABN does not register you for GST. Registration becomes compulsory when your GST turnover is A$75,000 or more (A$150,000 or more for non-profit organisations), when you provide taxi or limousine travel, including ride-sourcing, whatever your turnover, or if you want to claim fuel tax credits. Otherwise registration is optional; if you choose to register, generally you must stay registered for at least 12 months. Once registered, you charge GST on your taxable sales and report it on your business activity statement (BAS). ^[5]

A foreign business sells digital services to Australian customers — does it need to register for GST?

It depends on who the customers are. Sales to Australian consumers: since 1 July 2017 GST has applied to imported services and digital products, such as e-books, movies, music, apps and software, and since 1 July 2018 to low value goods with a customs value of A$1,000 or less, other than tobacco, tobacco products and alcoholic beverages. The offshore seller must register once its sales connected with Australia reach A$75,000. It can choose simplified GST registration, which uses an ATO reference number (ARN) instead of an ABN, gives no GST credits and does not allow tax invoices, or standard registration. Where the sale is made through an electronic distribution platform, the platform operator is treated as the supplier (GST Act s 84-55). Sales to Australian businesses: services and digital products sold to an Australian-based business recipient that is registered for GST are not connected with Australia, so the offshore seller does not charge GST on them and does not need to register if those are its only sales. The Australian business reverse-charges the GST only if it would not have been entitled to a full GST credit, for example because it uses the purchase to make input-taxed financial supplies. ^{[15] [14] [13] [16]}

What is the difference between GST-free and input-taxed supplies in Australia?

Neither carries GST on the sale; the difference is the GST credit on your purchases. GST-free sales, such as most basic food, some medical, health and education services, and exports: no GST is charged, and you can still claim credits for the GST included in the price of purchases you use to make them. Input-taxed sales, most commonly financial supplies such as lending money, and selling or renting out residential premises: no GST is charged, and you cannot claim credits for the GST included in the price of the inputs. The ATO notes that GST-free sales are often referred to as exempt from GST, so a reader used to EU terminology should map Australian input-taxed sales, not GST-free sales, to exempt supplies. ^{[18] [19]}

Do I need to lodge my BAS monthly or quarterly?

It depends on your GST turnover and on whether the ATO has directed you. Monthly: required if your GST turnover is A$20 million or more or the ATO has directed you to report monthly, and optional below that; the BAS is due on the 21st day of the month after the period. Quarterly: required if your GST turnover is less than A$20 million and the ATO has not told you to report monthly; due 28 October, 28 February, 28 April and 28 July. Annually, two ways: GST instalments, paid quarterly with one annual GST return, for businesses with aggregated turnover under A$10 million (or non-business entities with GST turnover of A$2 million or less) that choose them; or annual GST reporting, for voluntarily registered businesses with GST turnover under A$75,000 (A$150,000 for not-for-profit organisations), due 31 October. The ATO does use its power to direct monthly reporting: from 1 April 2025 it moved 3,500 businesses with a history of non-compliance from quarterly to monthly GST reporting for a minimum of 12 months. ^{[23] [24]}

What must a valid Australian tax invoice contain?

A tax invoice for a taxable sale of less than A$1,000 must contain enough information to clearly determine 7 details: (1) that the document is intended to be a tax invoice; (2) the seller's identity; (3) the seller's ABN; (4) the date the invoice was issued; (5) a brief description of the items sold, including the quantity (if applicable) and the price; (6) the GST amount (if any) payable, shown separately or, if the GST is exactly one-eleventh of the total price, as a statement such as 'Total price includes GST'; and (7) the extent to which each sale on the invoice is a taxable sale. The law prescribes no set wording for the first detail: a heading such as 'Tax invoice' or 'GST invoice', or a statement in the body, shows the intention, and an eInvoice issued under the A-NZ Peppol invoice specification with all the mandatory data also satisfies it. For sales of A$1,000 or more the invoice must also show the buyer's identity or ABN. If a customer asks for a tax invoice, you must provide one within 28 days, unless the sale is A$82.50 (including GST) or less. ^{[6] [7]}

Important websites

Site	Purpose
Australian Business Register — ABN	Apply for an ABN (needed before resident GST registration); ABN Lookup to check a business's ABN and GST registration
ATO — Registering for GST	Who must register and how: Online services for business, phone, or a registered agent
business.gov.au — Register for GST	Government plain-English registration guide
ATO — Simplified GST registration	Non-resident registration, lodgment and payment through Online services for non-residents
ATO — BAS due dates	Monthly, quarterly and annual lodgment and payment dates
ATO — Tax invoices	Tax invoice requirements and the ATO's specimen invoices
ATO — About eInvoicing	Peppol eInvoicing and the Australian Peppol Authority
ATO — Penalty units	Current penalty-unit value
ATO — General interest charge rates	Quarterly GIC rates
LookupTax ABN validator	Check the format and check digits of an Australian ABN

Recent changes

• 2026-07-01 — The Commonwealth penalty unit rises to A$364 (from A$330), which increases failure-to-lodge penalties for infringements on or after that date. (Federal Register of Legislation)
• 2026-01-01 — New irrevocable election to attribute an input tax credit that was not taken into account to a later tax period (GST Act s 29-10(5)), and a 4-year limit where the Commissioner determines attribution (s 93-10). (Federal Register of Legislation)
• 2025-11-01 — GST-free aged-care provisions rewritten for the Aged Care Act 2024. (Federal Register of Legislation)
• 2025-04-01 — The ATO moves 3,500 businesses with a history of non-compliance from quarterly to monthly GST reporting, for a minimum of 12 months. (Australian Taxation Office)

Reference links

1. A New Tax System (Goods and Services Tax) Act 1999, Compilation No. 96, ss 1-1 to 113-5 — Federal Register of Legislation
2. A New Tax System (Goods and Services Tax) Act 1999, Compilation No. 96, s 114-1 onward and endnotes — Federal Register of Legislation
3. A New Tax System (Goods and Services Tax) Regulations 2019, Compilation No. 5 — Federal Register of Legislation
4. ATO — How GST works
5. ATO — Registering for GST
6. ATO — Tax invoices
7. GSTR 2013/1 Goods and services tax: tax invoices — ATO Legal Database
8. A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 (F2023L00785) — Federal Register of Legislation
9. GSTR 2013/2 Goods and services tax: adjustment notes — ATO Legal Database
10. GSTR 2001/2 Goods and services tax: foreign currency conversion — ATO Legal Database
11. Taxation Administration Act 1953, Compilation No. 227, Schedule 1 (including s 382-5) — Federal Register of Legislation
12. business.gov.au — How to invoice
13. ATO — Simplified GST registration
14. ATO — GST on low value imported goods
15. ATO — GST on imported services and digital products
16. ATO — GST cross-border transactions between businesses
17. ATO — GST on sales of Australian accommodation by offshore sellers
18. ATO — GST-free sales
19. ATO — Input-taxed sales
20. ATO — About eInvoicing
21. ATO — eInvoicing for government
22. ATO — eInvoicing news and statistics
23. ATO — Due dates for lodging and paying your BAS
24. ATO — Quarterly to monthly GST reporting
25. Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (C2025A00072) — Federal Register of Legislation
26. Crimes (Amount of a Penalty Unit) Instrument 2026 (F2026N00424) — Federal Register of Legislation
27. ATO — Penalty units
28. Taxation Administration Act 1953, Compilation No. 227, Schedule 1 (including s 286-80) — Federal Register of Legislation
29. ATO — Failure to lodge on time penalty
30. ATO — General interest charge rates
31. Department of Finance — Updated Commonwealth supplier payment terms (procurement policy note)

Related on Lookuptax:

• Australia tax ID guide (ABN and TFN)
• How to verify an Australian ABN
• How to verify an Australian Company Number (ACN)
• Australia Peppol e-invoicing guide
• Australia ABN validator
• Reverse charge
• Zero-rated vs exempt supplies
• VAT on digital services by non-resident suppliers
• Marketplace deemed-supplier rules