GST & ABN — Thresholds & Rates
GST & ABN — Thresholds & Rates
When you must register for GST, the GST fraction, and what happens when no ABN is quoted.
GST
| Registration threshold | $75,000 turnover (12-month, actual or projected) |
| Non-profit threshold | $150,000 |
| Register within | 21 days of crossing the threshold |
| GST rate | 10% |
| GST in a GST-inclusive price | 1/11th |
ABN & no-ABN withholding
| ABN application | Free via the ABR (abr.gov.au) |
| No-ABN withholding rate | 47% (no ABN quoted, no exception) |
| Applies where the payment is | over $75 ex-GST |
| BAS label | W4 (flows into W5) |
Business name (ASIC)
| 1 year | $45 |
| 3 years | $104 |
Guidance only — not financial advice. Figures 2025-26. Verify at ato.gov.au and asic.gov.au.
Sources: ATO — GST registration · ATO — No-ABN withholding · ASIC — Business name fees
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