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Money & Pricing

Do I Need to Register for GST as a Sole Trader?

The $75,000 threshold explained in plain English — when you must register, when you might choose to early, and exactly what changes once you do.

6 min read·Updated July 2026

GST registration trips up a lot of tradies going out on their own. The good news is the rule is simple once you strip away the jargon: it all comes down to one number — $75,000 — and one thing most people get wrong about what that number actually measures.

Quick note
This is general information, not tax advice. For your specific situation, check the ATO or have a chat with your accountant.
The short answer
You must register for GST once your turnover hits $75,000 or more over a 12-month period. That is total income before expenses — not profit. Below $75,000, registering is optional. Once you reach it (or can see you will), you have 21 days to register.

The $75,000 rule — and the bit people get wrong

The threshold is $75,000 in turnover, and turnover means your total business income before you take out any expenses. This is the single most common mistake: tradies think it is profit. It is not. If you invoice $80,000 and spend $30,000 on materials, your turnover is $80,000 — you are over the threshold, even though you only "made" $50,000.

The test is also rolling. You look at both the last 12 months and the next 12 months. If at any point you can reasonably see you will cross $75,000, that is when the clock starts.

When you must register

  • Your turnover has reached $75,000 over the past 12 months, or
  • You expect to reach $75,000 in the next 12 months (e.g. you have just landed a run of big jobs).
  • Once either is true, you have 21 days to register.
Why late registration hurts
If you cross the threshold and do not register, you can end up owing the ATO the GST on sales you never charged GST on — effectively losing 1/11th of that income out of your own pocket. Watch your running 12-month total so it never sneaks up on you.
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Should you register early (before $75k)?

Below the threshold it is your call. Registering voluntarily has trade-offs:

Reasons some tradies register early

  • You can claim GST credits on tools, materials, fuel and vehicle costs — useful if you buy a lot of gear.
  • You look established to commercial clients and other GST-registered businesses.
  • You avoid a price jump later, since you are charging GST from the start.

Reasons to hold off

  • More admin — you have to lodge a BAS and track GST.
  • If most of your customers are homeowners who cannot claim GST back, adding 10% makes you 10% dearer to them.

What changes once you are registered

  • You add 10% GST to your prices.
  • You issue proper tax invoices (with your ABN and the GST shown).
  • You lodge a Business Activity Statement (usually quarterly) and pay the ATO the GST you collected, minus the GST you paid on business purchases.

Frequently asked questions

What is the GST registration threshold in Australia?

You must register for GST once your business turnover reaches $75,000 or more in a 12-month period — that is total income before expenses, not profit. The test looks at both the current and projected 12 months, so if you can see you are on track to hit $75,000, you need to register.

Do I have to register for GST as a sole trader below $75,000?

No — registration is optional below the threshold. Some tradies register voluntarily anyway so they can claim GST credits on tools, materials and vehicle costs, but for many under the threshold it is simpler to stay unregistered. It is a case-by-case call.

What happens once I register for GST?

You add 10% GST to your prices, report it to the ATO on a Business Activity Statement (usually quarterly), and pay the GST you have collected minus the GST you have paid on business purchases (your input tax credits). You will also need to issue proper tax invoices.

How quickly do I have to register once I hit the threshold?

You have 21 days to register for GST once your turnover reaches the $75,000 threshold or you become aware you will exceed it. Leaving it late can mean you owe GST on sales you did not charge it on, so keep an eye on your running 12-month total.

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