Apply for GST
What to select
An entity can use the online ABR application to apply for goods and services tax (GST) if they are also applying for an Australian business number (ABN) at the same time.
An entity that already has an ABN, and wants to register for GST at a later stage, needs an Administrator AUSkey or an ATO digital certificate to do this online at www.abr.gov.au
If the entity is a registered business, they pay GST on all the supplies acquired for use in their business. By registering for GST, the entity is entitled to claim input tax credits for GST included in the price paid for supplies acquired for use in their business. If they are not registered for GST they cannot claim input tax credits.
Some entities are required by law to register, while others may choose to voluntarily register for GST. It is recommended that you read the guide GST for small business if you are unfamiliar with GST.
By selecting ‘Yes’ the entity is either:
- required by law, or
- voluntarily choosing to register.
By selecting ‘No’ the entity will skip the questions relating to GST registration.
Note: These fields cannot be blank or have both options selected.
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