Australia VAT registration threshold

What this value means

PERIOD BASIS: Rolling monthly dual test (s 188-10 GST Act): you meet the threshold if your CURRENT GST turnover (the month in question plus the previous 11 months) is at or above A$75,000 and the Commissioner is not satisfied your projected turnover is below it, OR if your PROJECTED GST turnover (the month in question plus the next 11 months) is at or above A$75,000. Not a calendar-year test. SECOND LIMB: Non-profit bodies: A$150,000 — GST Regulations 2019 s 23-15.02: "For the purposes of paragraph 23-15(2)(b) of the Act, the amount of $150,000 is specified." NON-ESTABLISHED SUPPLIERS: The same A$75,000 threshold applies to non-residents, but counting only GST turnover from supplies connected with Australia. ATO (gst-for-non-resident-businesses/how-australian-gst-works, reached this session): "You must register for GST in Australia if... Your GST turnover from sales connected with Australia from your enterprise is equal to, or greater than the registration turnover threshold of A$75,000." There is no nil threshold for non-residents; simplified (limited) GST registration is available for inbound intangible consumer supplies and low value imported goods. IMPORTED DIGITAL SERVICES: No separate threshold — since 1 July 2017 inbound intangible consumer supplies (digital products/services to Australian consumers) are 'connected with Australia' and COUNT toward the same A$75,000 threshold; since 1 July 2018 the same applies to low value imported goods (customs value ≤ A$1,000). Electronic distribution platform (EDP) operators, not the merchant, are liable for supplies made through their platform. Non-residents may use the ATO's simplified GST registration (pay-only, no ABN, no input tax credits). Engine traps: (1) the dollar figure is NOT in the Act — s 23-15 still reads $50,000; the operative $75,000 lives in reg 23-15.01 of the 2019 Regulations (remade 1 April 2019, figure unchanged since 1 July 2007). (2) Projected-turnover limb means one large contract can trigger registration immediately mid-year. (3) Turnover excludes input-taxed supplies and supplies not connected with Australia (s 188-15/188-20). (4) Taxi and ride-sourcing drivers must register regardless of turnover (Division 144). (5) Non-profit threshold is double (A$150,000). (6) GST groups: turnover tested entity-by-entity for registration, but supplies between group members are ignored. (7) Deregistration uses the same thresholds (no lower deregistration figure), via cancellation rules in Division 25. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://ausref.dev/v1/au/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://ausref.dev/v1/au/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/au/vat-registration-threshold

Other Australia series: Cash Rate Target · Statutory late-payment interest · Goods and Services Tax (GST) · National Minimum Wage · Public Holidays · Consumer Price Index (annual, All groups) · Company Tax Rate · Withholding tax rates · Personal Income Tax Rates (residents) · Statutory social-insurance contributions

The same figure elsewhere: Fiji · New Zealand · Papua New Guinea · Samoa · Solomon Islands · all 8