How do I register as a sole trader in Australia?
Understand what registrations you generally need to start operating as a sole trader.
Summary
A sole trader is an individual running a business. Most sole traders apply for an Australian Business Number (ABN). Depending on the business, you may also need to register a business name, register for GST, and register for PAYG withholding if you make payments that are subject to withholding.
What this means
The sole trader structure is the simplest and cheapest way to run a business. You use your own Tax File Number (TFN) for tax and apply for an ABN, which identifies your business to the ATO and to other businesses.
You may also need to register a business name with ASIC if you trade under a name other than your own. GST registration is generally required when annual GST turnover is $75,000 or more, and is required for taxi or ride-sourcing services regardless of turnover. If you hire employees or make other payments subject to PAYG withholding, you may also need to register for PAYG withholding. The Australian Government’s Business Registration Service can help with several registrations.
Typical actions
- Check that a sole trader structure suits your situation.
- Apply for an ABN through the Business Registration Service.
- Register a business name with ASIC if trading under a name other than your own.
- Register for GST if your annual GST turnover is $75,000 or more, if you provide taxi or ride-sourcing services, or voluntarily if appropriate.
- Register for PAYG withholding if you make payments that are subject to withholding, including wages to employees.
Official ATO sources
Last checked: 24 August 2026
Business structures – key tax obligations
Main ATO hub for business structures, including sole trader.
Examples of business registrations
Worked examples of the registrations different businesses may need.
Related questions
- Do sole traders need an ABN?
- Do sole traders need to register for GST?
- What tax obligations do sole traders have?
- Is a sole trader different from a company for tax?
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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