You must register for GST when your business gross income is $75,000 or more for the last 12 months.
There are other times when you must register for GST, these include:
- when you start a new business and your expected annual turnover is more than the GST threshold
- if you want to claim GST on expenses and/or fuel tax credits for your business or enterprise.
You can still register for GST if your business doesn’t fit into one of these categories, but you must stay registered for at least 12 months.
More information on GST registration on the ATO’s website https://www.ato.gov.au/Business/GST/Registering-for-GST/