Free check · About two minutes · No email needed

Do I need to register for GST in Australia?

If you sell to Australian customers from overseas, GST is usually the first tax rule you'll meet. Here's what it means in three short points — then seven quick questions give you a clear reading of where you stand.

Three things worth knowing first

  • GST is Australia's 10% tax on most goods and services, and it works on self-assessment. The tax office doesn't send reminders — sellers are expected to know when the rules begin to apply to them. Registration is made under an ABN (an Australian Business Number — no local company or address is needed), and registering is also what allows you to claim GST back, including the GST paid at the border when you import your own stock.
  • Storing stock in Australia changes your position. Marketplaces only remit GST on low-value parcels shipped from overseas. Once your goods sit in an Australian warehouse — Amazon FBA or a third-party facility — each local sale is treated as your own, and reporting it becomes your responsibility rather than the platform's.
  • The A$75,000 threshold counts Australian sales only, and it looks ahead as well as back. A shipment of stock and a genuine sales plan can mean registration falls due before your first sale, with 21 days to apply. If registration happens late, the ATO can backdate it — which can mean paying GST on past sales that was never collected from customers, while GST paid at the border in the meantime goes unclaimed.

With that context, the check below takes about two minutes:

The two-minute check

Where do you stand?

1. Where is your business based?
2. How do your goods reach Australian customers?
3. Roughly how much have you sold to Australian customers over the last 12 months?
4. And your expected sales to Australian customers over the next 12 months — including sales you expect from stock you're preparing to ship?
5. Do you pay GST at the Australian border when importing stock?
6. Are you registered for GST already?
7. What do you sell as?