GST Rights & Obligations in Australia (2026)
About this article
Sourced from Commonwealth Acts of Parliament, federal regulations, and official government guidance. State-level information reflects each state's own Acts and court decisions. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
Compare by state
Statute citations are verified per state. Select a state to jump to its full section below.
| Primary statute | |
|---|---|
| New South Wales | Taxation Administration Act 1996 (NSW) |
| Queensland | A New Tax System (Goods and Services Tax) Act 1999 (Cth) |
| South Australia | A New Tax System (Goods and Services Tax) Act 1999 (Cth) |
| Tasmania | A New Tax System (Goods and Services Tax) Act 1999 (Cth) |
| Victoria | Taxation Administration Act 1997 (Vic) |
| Western Australia | A New Tax System (Goods and Services Tax) Act 1999 (Cth) |
What is this right?
The Goods and Services Tax (GST) is a 10% tax on most goods, services, and other items sold or consumed in Australia, governed by the A New Tax System (Goods and Services Tax) Act 1999. The tax was politically contentious when it landed in 2000 — but the framework has been stable since.
You must register for GST if your business has GST turnover of $75,000 or more per year (or $150,000+ for non-profits). Below those thresholds, registration is voluntary.
Once registered, you charge GST on taxable supplies, lodge a Business Activity Statement (BAS) — usually quarterly — and pay the ATO the GST you collected minus any GST credits you're entitled to on business purchases. The BAS cycle is the rhythm of running a small business in Australia.
Some supplies are GST-free — most basic food, health services, education, exports. Others are input-taxed — financial supplies and residential rent — meaning no GST is charged and no credits can be claimed.
If you're registered, you must issue tax invoices for sales of $82.50 or more (including GST) on request by the buyer.
When does it apply?
This applies to businesses and sole traders operating in Australia.
- You must register if your annual GST turnover is $75,000 or more.
- Taxi and rideshare drivers must register for GST regardless of turnover.
- You can voluntarily register below the threshold to claim GST credits on business purchases.
What to Do If You Are Unsure About Your Australian GST Registration or BAS Obligations
- Register for GST through the Australian Business Register (ABR) if required.
- Lodge your BAS on time — quarterly BAS is due 28 days after the end of each quarter.
- Issue tax invoices for taxable sales of $82.50 or more when requested.
- Claim GST credits on business purchases — keep tax invoices as evidence.
- Separate GST-free and input-taxed items in your accounting records.
What should you NOT do?
- Don't charge GST if you are not registered — it is an offence to collect GST without being registered.
- Don't claim GST credits on private purchases — only business expenses qualify.
- Don't ignore your BAS — late lodgement attracts penalties and interest from the ATO.
- Don't charge GST on GST-free supplies such as basic food and medical services.
- Don't forget to cancel your registration if your turnover drops below $75,000 and you no longer wish to be registered.
About Tax Rights in Australia
The tax year runs 1 July to 30 June and most individuals lodge by 31 October. Income tax is set by the Income Tax Assessment Acts 1997 and 1936; GST (10%) sits under the A New Tax System (GST) Act 1999. If you disagree with an ATO assessment, you have 60 days to lodge an objection under Part IVC of the Taxation Administration Act 1953. Appeals go to the Administrative Review Tribunal (replaced AAT October 2024) or the Federal Court. The Inspector-General of Taxation handles complaints about ATO conduct.
Worked Examples
ScenarioYour sole-trader business turns over $90,000 a year and you haven't registered for GST.
OutcomeBecause your GST turnover is above the $75,000 threshold, registration is mandatory. Once registered you charge 10% GST on taxable sales, can claim GST credits on business purchases, and lodge a BAS. GST is federal, so this is the same in every state.
Verified against the ATO: $75,000 registration threshold, 10% rate, GST Act 1999. Educational information, not tax or legal advice.
Common Questions
When do I have to register for GST?
Once your GST turnover reaches $75,000 a year (or $150,000 for non-profits), registration is mandatory; below that it's optional. Taxi and rideshare drivers must register regardless of turnover. You generally must register within 21 days of reaching the threshold.
How much is GST in Australia?
GST is 10% on most goods and services. Some things are GST-free, including most basic food and many health, education, and childcare services, and exports are generally GST-free too. The rate is set federally and is the same everywhere.
What is a BAS?
A Business Activity Statement is the form GST-registered businesses lodge (monthly, quarterly, or annually) to report and pay the GST they've collected, claim GST credits on purchases, and report other obligations like PAYG. The ATO issues it based on your reporting cycle.
Can I claim back GST on business purchases?
Yes — if you're registered for GST you can generally claim GST credits for the GST included in the price of goods and services bought for your business, provided you hold a valid tax invoice. You claim them on your BAS.
What is the gst rights and obligations right in Australia?
The Goods and Services Tax (GST) is a 10% tax on most goods, services, and other items sold or consumed in Australia, governed by the A New Tax System (Goods and Services Tax) Act 1999. The tax was politically contentious when it landed in 2000 — but the framework has been stable since.You must register for GST if your business has GST turnover of $75,000 or more per year (or $150,000+ for non-profits). Below those thresholds, registration is voluntary.Once registered, you charge GST on taxable supplies, lodge a Business Activity Statement (BAS) — usually quarterly — and pay the ATO the GST...
When does gst rights and obligations apply?
This applies to businesses and sole traders operating in Australia.You must register if your annual GST turnover is $75,000 or more.Taxi and rideshare drivers must register for GST regardless of turnover.You can voluntarily register below the threshold to claim GST credits on business purchases.
What should I do if I'm not sure whether I need to register for GST in Australia?
Register for GST through the Australian Business Register (ABR) if required.Lodge your BAS on time — quarterly BAS is due 28 days after the end of each quarter.Issue tax invoices for taxable sales of $82.50 or more when requested.Claim GST credits on business purchases — keep tax invoices as evidence.Separate GST-free and input-taxed items in your accounting records.
What mistakes should I avoid with gst rights and obligations?
Don't charge GST if you are not registered — it is an offence to collect GST without being registered.Don't claim GST credits on private purchases — only business expenses qualify.Don't ignore your BAS — late lodgement attracts penalties and interest from the ATO.Don't charge GST on GST-free supplies such as basic food and medical services.Don't forget to cancel your registration if your turnover drops below $75,000 and you no longer wish to be registered.
State-by-state details
New South Wales
Primary statute: Taxation Administration Act 1996 (NSW)
GST is a federal tax administered by the ATO under the A New Tax System (Goods and Services Tax) Act 1999. NSW businesses registered for GST follow the same rules as all other states.
- NSW businesses with annual turnover of $75,000 or more (or $150,000 for non-profits) must register for GST and lodge Business Activity Statements (BAS) with the ATO.
- NSW does not impose any additional state-level sales tax — the GST replaced all state indirect taxes through the Intergovernmental Agreement on Federal Financial Relations.
- All GST revenue is distributed to the states and territories. NSW receives its share based on the Commonwealth Grants Commission horizontal fiscal equalisation methodology.
- NSW businesses must issue tax invoices for sales of $82.50 or more (GST-inclusive) and keep records for at least 5 years.
Queensland
Primary statute: A New Tax System (Goods and Services Tax) Act 1999 (Cth)
GST is a federal tax, but Queensland businesses should be aware of state-level interactions, particularly around land transactions and the absence of stamp duty on insurance.
- Businesses registered for GST in Queensland must charge GST on taxable supplies and can claim input tax credits for GST paid on business expenses, consistent with federal rules.
- For property transactions in Queensland, GST may apply to the sale of new residential premises or commercial property. The interaction between GST and Queensland transfer duty must be carefully managed — transfer duty is calculated on the GST-inclusive price.
- Queensland's tourism and hospitality industry (a major economic sector) faces particular GST compliance issues around mixed supplies, travel agents' margin schemes, and accommodation bookings.
- Small businesses below the $75,000 GST registration threshold can voluntarily register if they wish to claim input tax credits. This is common in Queensland's large agricultural sector.
South Australia
Primary statute: A New Tax System (Goods and Services Tax) Act 1999 (Cth)
The Goods and Services Tax (GST) is a federal tax under the A New Tax System (Goods and Services Tax) Act 1999 (Cth). SA businesses interact with GST through the ATO, with some SA-specific considerations.
- Businesses in SA with an annual turnover of $75,000 or more ($150,000 for non-profits) must register for GST. GST is charged at 10% on most goods and services.
- SA's wine industry has specific GST considerations — the Wine Equalisation Tax (WET) applies on top of GST for wine sales, and SA wineries (particularly in the Barossa Valley, McLaren Vale, and Clare Valley regions) need to manage both taxes.
- Consumer and Business Services (CBS) in SA assists small businesses with understanding their obligations, though GST compliance is ultimately enforced by the ATO.
- SA's significant primary production sector may access GST-free treatment for certain farming inputs and exports under the GST Act.
Tasmania
Primary statute: A New Tax System (Goods and Services Tax) Act 1999 (Cth)
The Goods and Services Tax (GST) is a federal tax under the A New Tax System (Goods and Services Tax) Act 1999 (Cth). Tasmanian businesses interact with GST through the ATO, with some state-specific considerations.
- Businesses in Tasmania with an annual turnover of $75,000 or more ($150,000 for non-profits) must register for GST. GST is charged at 10% on most goods and services.
- Tasmania's significant tourism industry has important GST implications — the Tourist Refund Scheme (TRS) allows international visitors leaving Australia to claim GST refunds on goods purchased in Tasmania (and elsewhere in Australia) and taken out of the country.
- Tasmania's aquaculture and primary production sectors may access GST-free treatment for certain farming and fishing inputs and exports under the GST Act.
- Consumer, Building and Occupational Services (CBOS) assists small businesses in Tasmania with understanding their obligations, though GST compliance is enforced by the ATO.
Victoria
Primary statute: Taxation Administration Act 1997 (Vic)
GST is a federal tax applied uniformly across Australia. Victorian businesses follow the same GST rules as all other states and territories.
- Victorian businesses with annual turnover of $75,000 or more ($150,000 for non-profits) must register for GST with the ATO and lodge Business Activity Statements.
- Victoria does not impose any additional state-level sales tax or consumption tax. The GST replaced all state indirect taxes through the Intergovernmental Agreement.
- All GST revenue is distributed to the states — Victoria receives its share based on the Commonwealth Grants Commission methodology, which considers Victoria's population and fiscal capacity.
- The State Revenue Office administers Victorian state taxes (payroll tax, land tax, duties) but has no role in GST collection or enforcement.
Western Australia
Primary statute: A New Tax System (Goods and Services Tax) Act 1999 (Cth)
GST is a federal tax. WA has historically been disadvantaged in the GST distribution, receiving less GST revenue per capita than its share of the national GST pool due to the Commonwealth Grants Commission's methodology.
- WA businesses follow the same GST rules as businesses in other states. Businesses with annual turnover exceeding $75,000 must register for GST.
- For property transactions in WA, GST may apply to sales of new residential premises or commercial property. Transfer duty under the Duties Act 2008 (WA) is calculated on the GST-inclusive price.
- WA's mining and resources sector involves significant GST compliance for input tax credits on major capital expenditure, exploration costs, and ongoing operational expenses.
- WA's agricultural sector (including wheat, sheep, and cattle) involves GST-free supplies of basic food items, but GST applies to processed food and agricultural services.
GST Rights and Obligations in other states
Same topic, different jurisdiction. Pick the one that applies to you.