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Commentary

Domestic supplies (Australia)

1 Australia

Domestic supplies (Australia)

Any enterprise making taxable or GST-free supplies of goods or services in Australia will have an obligation to register and account for GST if the turnover threshold of AU $75,000 (GST exclusive), or AU $150,000 (GST exclusive) for certain non-profit entities, is exceeded.

Determining whether the turnover threshold is exceeded is based on:

  1. Ìý

    •ÌýÌýÌýÌý current turnover, being actual turnover for the current 12-month period; and

  2. Ìý

    •ÌýÌýÌýÌý future turnover, being projected turnover

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