Who must register for GST when GST turnover meets the threshold?
The applicability test for Register for GST when GST turnover meets the threshold (ATO), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Every business
Applies when the business has turnover ≥ $75K. Where the business has gst maybe, check whether your GST turnover is $75K or more ($150K for non-profits).
What the obligation is
Register within 21 days when GST turnover reaches $75K (or $150K for NFPs, or any amount for ride-share/taxis).
Section 23-5 of the GST Act requires registration when GST turnover reaches the $75K threshold ($150K NFP). Ride-share and taxi drivers must register from the first dollar. Once registered, the entity must charge GST on taxable supplies and lodge BAS at the assigned frequency.
The applicability test
Applies when the business has turnover ≥ $75K. Where the business has gst maybe, check whether your GST turnover is $75K or more ($150K for non-profits).
How the regulator frames it: Businesses meeting the GST turnover threshold.
What triggers it: Annual or projected GST turnover meeting threshold; first ride-share/taxi trip.
Jurisdiction: Commonwealth law, so the test is the same in every state and territory.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (35 of 35: yes).
The answer is the same in every industry: yes. Industry does not change who must comply.
Business structure and size
Structure does not change the answer across all industries: for every structure the answer is "yes".
Size does not change the answer across all industries: at every size band the answer is "yes".
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: applies. Turnover above the $75K GST registration threshold.
When you need to check further
The engine shows this obligation as "check whether this applies" when a business has gst maybe. It then applies only if your GST turnover is $75K or more ($150K for non-profits). That fact is not something Rules Mate can infer from industry, structure or size.
What you must do, and when
- When due
- Within 21 days of becoming required to register.
- Frequency
- One-off
- Evidence to keep
- ATO registration confirmation; ongoing BAS lodgements.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Backdated GST liability + general interest charge + failure-to-register penalties.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Where it sits in the corpus
Rules Mate tracks 37 published obligations tagged "tax", 6 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 7 of those apply outright. This obligation is rated high priority, and is a one-off obligation.
Regulator, legislation and tools
Regulated by Australian Taxation Office.
ATO: Federal tax administrator covering income tax, GST, PAYG, FBT, superannuation guarantee, STP, and self-managed super funds. Also administers the Director ID regime via ABRS.
GST Act: Federal GST at 10% on taxable supplies of goods + services + other things.
Free tools that help with this obligation:
Questions
- Who must register for GST when GST turnover meets the threshold?
- Applies when the business has turnover ≥ $75K. Where the business has gst maybe, check whether your GST turnover is $75K or more ($150K for non-profits).
- Do sole traders need to register for GST when GST turnover meets the threshold?
- Yes. Across every industry and every size band, the engine's answer for a sole trader is: yes.
- Do businesses with 1–5 employees need to register for GST when GST turnover meets the threshold?
- Yes (1–5 employees, turnover $100K–$1M).
- When is "Register for GST when GST turnover meets the threshold" due?
- Within 21 days of becoming required to register.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.