When Must You Register for GST? A Gold Coast Guide (2026–27)

When Must You Register for GST? A Gold Coast Guide for 2026–27

You must register for GST when your business’s GST turnover reaches $75,000 or more, and you then have 21 days to register. GST turnover is your business income before GST, not your profit, and the ATO tests it on both the last 12 months and your expected next 12 months. A few activities, such as ride-sourcing, require registration from the first dollar. Below $75,000 registering is optional, and whether it suits you depends on who your customers are and what you buy.

GST is a federal tax, so these rules are the same on the Gold Coast as anywhere else in Australia. This guide is aimed at tradies and other small business owners deciding when to register, and whether to do it early.

When you must register for GST

According to the ATO’s registering for GST guidance, you must register if:

• your GST turnover is $75,000 or more
• you are starting a new business and expect your turnover to reach $75,000 or more in the first year
• you provide taxi or limousine travel, including ride-sourcing, whatever your turnover
• you want to claim fuel tax credits for your business

Non-profit organisations have a higher threshold of $150,000. If none of these apply, registration is optional.

How GST turnover is worked out

Your GST turnover is your total business income, not your profit, minus the GST included in your sales and a few other items such as input-taxed sales. Because it is income, not profit, a business with high costs can still reach the threshold.

There are two tests, and meeting either one means you have reached the threshold:

• Current GST turnover: this month plus the previous 11 months
• Projected GST turnover: this month plus the next 11 months

When projecting, you leave out the sale of business assets and sales made only because you are closing or substantially and permanently shrinking the business. Even if your current turnover is over $75,000, you do not have to register if the ATO is satisfied your projected turnover will be under it. If you are not registered, the ATO expects you to check each month.

Worked example (hypothetical, 2026–27)

Sam is a sole trader carpenter on the Gold Coast. All amounts below exclude GST.

• Sam billed $62,000 over the 11 months to 30 September 2026.
• In October 2026 Sam bills $14,000 for a large renovation.
• $62,000 + $14,000 = $76,000, so Sam’s current GST turnover is $76,000.

Sam has reached the threshold and generally needs to register within 21 days. If the renovation was a genuine one-off and Sam expects to fall back below $75,000, Sam should ask the ATO or a registered tax agent whether registration can be avoided. Sam should not assume it can.

What happens if you register late

If you were required to register and did not, you may have to pay GST on sales made since the date you should have registered, even if you never charged GST to customers. Penalties and interest may also apply. Backdating a registration is limited to 4 years, and you request it by phoning the ATO.

Should you register for GST early?

If you are under the threshold and not in one of the required categories, you can choose to register. If you do, you generally must stay registered for at least 12 months. Here is what to weigh up:

• GST credits on purchases. Only registered businesses can claim GST credits, and you need a tax invoice for purchases over $82.50. You can’t claim credits for purchases from before you registered, and you can only claim the business-use portion.
• GST on your sales. You must include GST in your prices and issue tax invoices. If you aren’t registered, you shouldn’t include GST in your prices.
• Your customers. A registered business customer can usually claim the GST back, so your pricing may not matter to them. A household customer cannot, so adding 10% may make you dearer than an unregistered competitor.
• Once registered you lodge a business activity statement (BAS). Voluntarily registered businesses under $75,000 can report GST annually.

A GST credit is not a refund of what you paid. For example, a $5,500 tool purchase including GST gives a $500 credit ($5,500 ÷ 11), assuming you are registered, hold a tax invoice and use the tools only for business. The GST you collect from customers is also not extra income, because you pass it on to the ATO.

Registering early often suits a business that spends heavily on GST-inclusive purchases and sells mainly to other GST-registered businesses. It may suit a business selling to households less. It is a pricing and admin decision, not a way to reduce tax.

Checklist

1. Add up your GST-exclusive business income for this month and the previous 11 months.
2. Estimate it for this month and the next 11 months.
3. If either total reaches $75,000, plan to register within 21 days.
4. If both are below, compare the credits you could claim against the extra pricing and BAS work.
5. Get an ABN first. Then register online, by phoning the ATO, or through a registered tax or BAS agent.

Talk to us about GST registration

If you are close to the threshold, or unsure whether to register early, Mahler Advisory can help with business registrations, BAS, and Xero or MYOB setup. Call us on 07 5500 5855 or book a free consultation.

This article provides general information only and does not take your circumstances into account. Tax outcomes depend on your circumstances and the law applying to the relevant period. Obtain advice tailored to your situation before acting.