Goods and Services Tax (GST)—Australia’s version of VAT.
Key Information
GST in Australia is a 10% tax applied to most goods and services. You are required to register for GST if:
- Your business has a GST turnover of AUD $75,000 or more
- You expect to reach the threshold in your first year of trading
-
You voluntarily choose to register (even if under the threshold)
Registering for GST allows you to reclaim the 10% Import GST paid when your goods enter Australia—otherwise, this cost is non-refundable.
Required Documents
To register for GST in Australia, you’ll need:
- Primary ID for each director (passport or birth certificate) – apostilled
- Secondary ID for each director (driving licence or national photo ID) – apostilled
- Company Certificate of Incorporation – apostilled
Note: Apostilling is a legal certification process usually provided by a notary.
Timeframes:
Registration typically takes around 3 months once the complete application has been submitted.
GST Rates in Australia
| Rate | Applies To |
|---|---|
| 10% | Standard rate – most goods and services |
| 0% |
Certain exports, basic food items, medical aids, and education services |
For detailed GST treatment of food and beverages, visit the ATO GST Food & Beverage Tool