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Australian GST Compliance – Rates & Registration

What you need to know

The indirect tax applicable in Australia is GST. The tax is applicable to the supply of goods and services ‘connected’ with Australia, in the course of a business activity. ‘Connected’ means goods that are supplied within Australia, or services linked to goods in Australia, or services carried out in Australia. Note that if certain supplies of goods or services are made by a non-established supplier, GST will be remitted by the customer.

  • GST is also due upon the importation of goods into Australia.
  • GST registration threshold is AUD 75,000 in any 12 month period (voluntary registration is permitted).
  • Monthly filing within 21 days of the end of the GST period if turnover is more than AUD 20m per year.
  • Quarterly filing within 28 days of the end of the GST period if turnover is less than AUD 20m per year.

Australian (AUS) GST Rates & Thresholds

Rates Tax Type Registration Threshold
10% (Standard) GST AUD 75,000
N/A (Reduced)

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