ABR Help Topics
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:
By selecting ‘No’ the entity will skip the questions relating to GST registration.
Note: These fields cannot be blank or have both options selected.
The electronic version of this document is the only authorised version.
Last updated: 17/05/2010
Back to top
© Commonwealth of Australia
© Australian Business Register for the Commonwealth of AustraliaYou are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ABR or the Commonwealth endorses you or any of your services or products).You are not permitted to use the ABR website to sell a product or service or to increase traffic to your website.AUSkey is a registered trademark.