GST registration threshold: when do you have to register?

You must register for GST once your GST turnover reaches $75,000 a year, or $150,000 if you are a non-profit organisation. If you provide taxi or ride-sourcing travel (Uber, DiDi and similar), you must register from the start, regardless of how much you earn.

These are the thresholds the ATO lists on its registering for GST page as at November 2026, for the 2026–27 income year.

How GST turnover is measured

GST turnover is your business's total income from sales, not your profit. It is not measured only at the end of the financial year. The ATO says you have reached the threshold if either of these is true:

• Current GST turnover – your turnover for the current month plus the previous 11 months is at or above the threshold.
• Projected GST turnover – your expected turnover for the current month plus the next 11 months is likely to be at or above the threshold.

So you need to keep an eye on it every month. A business that starts strongly can be required to register well before its first year is finished, because its projected turnover already reaches $75,000.

GST turnover leaves out the GST included in your sales, input-taxed sales (such as renting out existing residential property or lending money for a fee), sales not connected with an enterprise you run, and sales not connected with Australia. If your income mixes these, it is worth checking the calculation before you decide you are under the line.

How long you have to register

Once your GST turnover reaches the threshold, you have 21 days to register. Registration is done through your ABN – you need an ABN before you can register for GST.

If you were required to register and did not, the ATO says you may have to pay GST on sales made since the date you should have registered – even if you did not charge your customers GST at the time. That is why it pays to watch the threshold rather than wait for the tax return.

Why rideshare drivers register from day one

GST law treats taxi travel, including ride-sourcing, as a special case. The ATO says that if you are a ride-sourcing driver you must be registered for GST before your first trip – and to register for GST you need an ABN. This applies even if you only drive a few hours a week, because the $75,000 threshold does not apply. The only exception is if you drive as an employee.

Registering voluntarily

If your turnover is below the threshold, you can still choose to register. Some businesses do so because their customers are GST-registered businesses that can claim the GST back, and because registration lets them claim GST credits on their own purchases. The trade-off is that you must charge GST, lodge activity statements and keep the records that go with them.

Common questions

Is the $75,000 GST threshold based on profit or income?

Income. GST turnover is your sales, before expenses. A business with $80,000 of sales and $60,000 of costs has still passed the threshold.

Do I count the year so far or the year ahead?

Both. You must register if your last 12 months (this month plus the previous 11) reach the threshold, or if the next 12 months (this month plus the next 11) are likely to.

I drive for Uber part-time. Do I really need to register for GST?

Yes. Taxi and ride-sourcing drivers must register for GST from their first trip, whatever their turnover.

What happens once I am registered?

You charge GST on your taxable sales, claim GST credits on your business purchases, and report both on a business activity statement (BAS). See our guide to BAS due dates and how to calculate GST.

How we can help

We work out whether you need to register, register you for GST through your ABN, and can prepare and lodge your BAS from then on. See our GST and BAS services, send us a question or call (02) 9386 0500.