The 10% standard rate of GST in Australia, who must register with Australian Taxation Office (ATO), what a GST invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed September 2026
The rate
The standard rate in Australia is 10%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Registration becomes compulsory once taxable turnover passes the threshold Australian Taxation Office (ATO) sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
GST registration is compulsory once GST turnover reaches $75,000 ($150,000 for non-profits). Turnover is irrelevant in two cases: ride-share and taxi drivers must register from the first dollar, and so must anyone claiming fuel tax credits.
How to register
Register with Australian Taxation Office (ATO) on ATO online services through myGov, and the Australian Business Register using your ABN. Once registered you receive a GST registration number or certificate, and from that date you must charge GST on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging GST on an invoice
Show the net amount, the GST rate, the GST amount and the gross total, with your registration number in the header. Prices quoted to consumers should include GST; prices quoted to businesses usually exclude it and say so. The Australia calculator adds or removes GST and shows the arithmetic.
Tax invoices over $82.50 must show the words Tax Invoice, the seller's ABN, the GST amount (or that the total includes GST) and, over $1,000, the buyer's identity or ABN.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the GST you charged less the GST you paid on purchases. The difference is paid to Australian Taxation Office (ATO) by the return deadline; a repayment is claimed when purchases exceed sales.
Business Activity Statements quarterly for most, due the 28th of the month after the quarter, except the December quarter, which is due 28 February; monthly above $20 million turnover, due the 21st. A registered agent buys more time.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with Australian Taxation Office (ATO). Charging GST while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add GST to a price?
Multiply the net price by 1.1. A A$100 sale at 10% carries A$10 of GST and totals A$110.
How do I remove GST from a total?
Divide the gross by 1.1 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge GST and do not show a GST line. State on the invoice that no GST was charged. The generator prints that line when the toggle is off.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Australian Taxation Office (ATO) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Australian Taxation Office (ATO).
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Invoices, quotations, purchase orders, credit notes and waybills in AUD, with GST and the ABN on the document. Plus a GST calculator and a salary tax calculator. Everything runs in your browser and nothing is uploaded.