What is GST?
Learn what GST is and when it may matter for Australian small businesses.
Summary
GST is a goods and services tax that can apply to many goods, services and other things sold or consumed in Australia. Businesses may need to register for GST when they meet ATO requirements.
What this means
GST affects pricing, invoices, business activity statements, and GST credits. Not every business is registered for GST, and registration depends on the rules and thresholds set out by the ATO.
Once registered, a business generally has ongoing GST reporting and record-keeping obligations.
Typical actions
- Check whether GST registration applies.
- Review whether sales are taxable, GST-free, or input taxed.
- Issue tax invoices where required.
- Keep records for GST reporting.
- Lodge BAS if required.
Official ATO sources
Last checked: 20 June 2026
GST
Main ATO GST information hub.
Registering for GST
Explains when and how to register for GST.
Business activity statements
Explains reporting GST and other obligations through BAS.
Related questions
- When does a business need to register for GST?
- What is a BAS?
- What records does a business need to keep?
- What is PAYG withholding?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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