# Australia GST Registration & BAS Lodgement

> Australian businesses must register for GST once GST turnover reaches A$75,000 (A$150,000 for non-profits). GST is 10%. Registered businesses lodge a Business Activity Statement — usually quarterly — reporting GST, PAYG withholding on wages and PAYG instalments. Overseas sellers of low-value goods and digital services to Australian consumers may also need to register.

Practice: Australia Business Services — https://www.industax.com/services/australia-business/

BAS combines several obligations, so errors in payroll or invoicing flow into it. We reconcile before lodging.

We register, set up invoicing and lodge BAS through partner registered BAS or tax agents.

## Key facts

| Item | Detail |
| --- | --- |
| Rate | 10% |
| Threshold | A$75,000 GST turnover |
| BAS | Usually quarterly |
| Includes | GST, PAYG withholding, PAYG instalments |

## Who needs this

- Australian companies
- Overseas digital and e-commerce sellers
- Employers in Australia

## What's included

- Registration
- BAS preparation and lodgement
- Reconciliations

## Documents

- Sales and purchase records
- Payroll data
- ABN

## Process

1. **Register** — GST added to ABN.
2. **Reconcile** — GST and payroll checked.
3. **Lodge** — BAS by the due date.

Work that legally requires a registered BAS/tax agent is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Are exports GST-free?

Exports of goods and many services to overseas customers are GST-free if conditions are met.

### Can I register for GST below A$75,000?

Yes, voluntarily, which allows input tax credits.

### Who can lodge BAS for me?

A registered BAS agent or tax agent; our partners lodge on your behalf.

## Official sources

- Australian Taxation Office: https://www.ato.gov.au/

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Canonical page: https://www.industax.com/services/australia-business/australia-gst-bas
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.