GST Rights and Obligations in Western Australia
Reviewed by the Commoner Law Editorial Team. 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
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. It is governed by A New Tax System (Goods and Services Tax) Act 1999.
You must register for GST if your business has a GST turnover of $75,000 or more per year (or $150,000 or more for non-profit organisations). If your turnover is below these thresholds, registration is voluntary.
Once registered, you must charge GST on your taxable supplies, lodge a Business Activity Statement (BAS) — usually quarterly — and pay the GST you collected minus any GST credits you are entitled to on your business purchases.
Some items are GST-free, including most basic food, health services, education, and exports. Others are input-taxed, such as financial supplies and residential rent, meaning no GST is charged and no credits can be claimed.
If you are registered, you must issue tax invoices for sales of $82.50 or more (including GST) when requested 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.
How Western Australia differs from federal law
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.
Additional Steps in Western Australia
Register for GST through the ATO (ato.gov.au). Lodge BAS quarterly or monthly. For assistance, contact a registered BAS agent or the ATO Small Business helpline (13 28 66). Free tax help is available through ATO Tax Help centres in WA.
Relevant Law: A New Tax System (Goods and Services Tax) Act 1999 (Cth); Taxation Administration Act 1953 (Cth)
Common Questions
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.
GST Rights and Obligations in other states
Same topic, different jurisdiction. Pick the one that applies to you.