General requirements (Australia)
As stated above, any enterprise making taxable or GST-free supplies of goods or services in Australia will have an obligation to register for GST within 21 days after breaching the relevant turnover threshold.
There are three categories of GST registration in Australia.
The standard GST registration is for resident and non-resident enterprises that:
- Ìý
•ÌýÌýÌýÌý have an Australian business number;
- Ìý
•ÌýÌýÌýÌý make supplies connected with Australia;
- Ìý
•ÌýÌýÌýÌý issue tax invoices; and
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:35