Your GST turnover is your total business income (not your profit), minus:

• GST included in sales to your customers
• payments that aren't taxable (for example, gifts and donations to charities)
• sales not connected with a business that you run (for example, selling your home or a personal asset)
• input-taxed sales you make (for example, financial supplies and renting out residential premises)
• sales not connected with Australia (for example, income received from offshore investments).

You reach the GST turnover threshold if either:

• your current GST turnover (which is your turnover for the current month and the previous 11 months) totals $75,000 or more ($150,000 or more for non-profit organisations), or
• your projected GST turnover (which is your turnover for the current month and the next 11 months) is likely to be $75,000 or more ($150,000 or more for non-profit organisations).