You must register for GST:

• when your business or enterprise has a GST turnover of $75,000 or more ($150,000 or more for not-for-profit organisations)
• if your business is a taxi or ride-sourcing service (for example, Uber, GoCatch, DIDI) regardless of your GST turnover, or
• you want to claim fuel tax credits through your business.

The ATO website has additional information on Reporting and paying GST for ride-sourcing services and GST and taxis.

You can also undertake our Ride-sourcing: Income, expenses and GST course.

Registering for GST is your responsibility, and you must monitor your turnover each month to see if you will reach the registration turnover threshold. If you identify that you will reach or exceed the turnover threshold, then you must register for GST within 21 days. This is not a choice. It is required by law.

Voluntary registration

If you don’t meet the criteria above, you can still register for GST, but it’s not compulsory. If you do decide to register for GST and your GST turnover is below the $75,000 threshold you:

• will need to include GST in the price of goods and services you sell
• can claim GST credits for business purchases you make
• will be required to lodge business activity statements.