Most businesses must register for GST when GST turnover reaches $75,000. The threshold for not-for-profit organisations is $150,000. Taxi and ride-sourcing activities have separate registration rules, regardless of turnover.
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GST registration: the $75,000 threshold explained
How GST turnover works, when registration is generally required, and what to check before you register.
Check turnover, not profit
GST turnover uses relevant sales excluding GST, with exclusions for particular supplies. It is not your profit or bank balance. Check both current turnover (this month and the previous 11 months) and projected turnover (this month and the next 11 months).
If registration is required, register within 21 days. Before changing your invoices, confirm the effective registration date, how GST affects your prices and which purchases qualify for credits. Voluntary registration also creates reporting obligations.
Official sources
Checked 13 October 2026. General information; the rules for your circumstances and reporting period still apply.