ABR Help Topics
The following must register for goods and services tax (GST):
Entities who are carrying on an enterprise in Australia and whose GST turnover is less than $75,000 (less than $150,000 for non-profit organisations) can choose to register. Employees and those involved in a hobby cannot register for GST.
Every property transaction potentially has a tax consideration and property developers who are registered for GST, or required to be registered (on turnover level), need to be aware of the tax implications of a specific property transaction. For GST obligations regarding property transactions, refer to ato.gov.au/GST.
It is important that entities that are required to register do so. Entities are required to register for GST when they become aware that their GST turnover meets or exceeds the registration turnover threshold. When this occurs, applicants need to apply for registration within 21 days.
The electronic version of this document is the only authorised version.
Last updated: 08/06/11
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