You must register for GST once your GST turnover reaches $75,000, or immediately, from the first dollar, if you drive for a rideshare platform like Uber, DiDi or Ola. Turnover means your rolling 12-month business income (current plus projected), not profit. You need an ABN to register, and once you cross the threshold you have 21 days to do it.
How the $75,000 threshold actually works
The test is GST turnover: your gross business income (excluding GST) over a rolling 12 months, looking backwards and forwards. You cross the line when either your past 12 months hit $75,000, or there's a reasonable expectation the next 12 months will. Land a contract worth $80,000 a year and the obligation starts now, not once the invoices accumulate.
Two special cases: taxi and rideshare drivers must register from the first dollar, the threshold doesn't apply to ride-sourcing at all, and non-profit organisations get a higher $150,000 threshold.
What registering commits you to
- Adding 10% GST to your taxable sales (your prices effectively rise, or your margin absorbs it)
- Lodging business activity statements (BAS), usually quarterly, reporting GST collected and claiming GST credits on business purchases
- Tax invoices, customers registered for GST will expect them
The upside is the credits: GST you pay on fuel, equipment, insurance and other business costs comes back through the BAS.
Should you register before you have to?
Voluntary registration below $75,000 makes sense when your customers are GST-registered businesses (they claim back the GST you charge, so your price isn't higher in practice) or you're buying a lot of equipment and want the credits. It's usually not worth it when you sell to the public, the 10% either comes off your margin or makes you dearer than unregistered competitors. If in doubt, call us. This one's a two-minute conversation.
How to register
GST registration needs an ABN. Registering both together is one form, our ABN application includes GST as a $27.50 add-on, and rideshare drivers can use the ride share form that sets up ABN and GST in one pass. Already have an ABN? We can add GST registration to it, get in touch.
Common questions
What happens if I pass $75,000 and don’t register?
The ATO can backdate your registration to when you crossed the threshold, meaning you owe GST on everything sold since, whether or not you charged it, plus potential penalties and interest. If you’ve already crossed, register now and get advice on the catch-up; it gets more expensive with time.
Does the $75,000 include my wages from a normal job?
No, only business income counts toward GST turnover. Wages from employment are outside the GST system entirely. A $60,000 salary plus $20,000 of freelancing leaves you under the threshold on $20,000 of turnover.
Is GST registration free?
Registering directly with the ATO is free. Through us it’s a $27.50 add-on to an ABN application (or arranged for an existing ABN), what you’re paying for is having a registered tax agent set the start date, reporting cycle and accounting basis correctly the first time.
Does Uber Eats delivery count as rideshare for GST?
No, delivery-only work is not ride-sourcing, so the normal $75,000 threshold applies. But if you also carry passengers on any platform, GST registration is required from the first dollar and covers all your income, deliveries included.
Can I cancel my GST registration later?
Yes. If your turnover drops and stays under $75,000 you can generally deregister (rideshare drivers can’t while still driving). You may need to make adjustments for assets you claimed credits on, so it’s worth a quick check before pulling the trigger.
Need GST sorted with your ABN? One form.
ABN + GST together, reviewed by registered tax agents, same-day lodgement. Free help on 1800 546 526.