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ABN & GST Registration

Start with the right business registrations.

An ABN, GST registration and the responsibilities that follow can form an important part of starting or changing a business in Australia. Finance in Life can help you work through what registrations may be relevant and the information needed to get started.

Discuss Your Registration Understand ABN & GST
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Australian business registration support

Before You Register

An ABN and GST registration are not the same thing.

An Australian Business Number identifies an eligible business or enterprise when dealing with government, customers and other organisations. GST registration is a separate tax registration that determines how GST applies to relevant business transactions.

Some businesses need both. Some may require an ABN without being required to register for GST, while other businesses may choose voluntary GST registration where the relevant conditions are satisfied.

Understanding the distinction before applying can help avoid unnecessary registrations and make the ongoing accounting obligations clearer from the beginning.

Two Different Registrations

Understand what each registration does for your business.

The registrations that apply depend on what you are doing, your business structure, expected activity and the circumstances of the enterprise.

Professional examining and signing business paperwork
01

Australian Business Number

An ABN is a unique 11-digit number used to identify eligible businesses and organisations when dealing with government and the wider community.

Purpose Identifies the business or organisation.
Eligibility You must meet the requirements for ABN entitlement.
Registry ABN details are maintained through the Australian Business Register.
Tax documents and calculator arranged for business tax preparation
02

GST Registration

GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. Not every business needs to be registered.

Standard rate GST is generally 10% on taxable supplies.
Threshold Most businesses must register when GST turnover reaches $75,000.
Reporting GST registration generally creates ongoing reporting responsibilities such as BAS.
Business owner reviewing paperwork while working at a desk

ABN Entitlement

Having work to do does not automatically mean you are entitled to an ABN.

ABN entitlement depends on the nature of the activity and whether you are carrying on or starting an enterprise or otherwise meet the relevant requirements.

01
Starting or carrying on an enterprise Business activity generally needs to demonstrate genuine commercial or commencement activity.
02
Evidence of commencement Activities such as obtaining insurance, setting up a website, buying equipment, seeking finance or issuing quotes may help demonstrate that the enterprise is genuinely commencing.
03
Business-like activity Commercial intent, repetition, organisation, record keeping and a genuine intention to conduct business can be relevant.
04
Correct business structure Sole trader, company, partnership and trust arrangements can involve different registration information.
Employee or Contractor?
Being told to “get an ABN” does not automatically make someone an independent contractor.

An employee is not entitled to an ABN for work performed as an employee simply because the arrangement has been described as contracting. The actual working relationship and circumstances need to be considered.

When GST Registration Matters

GST registration depends on turnover and business activity.

GST turnover is based on relevant business income rather than business profit. Registration requirements therefore need to be considered separately from whether the business is profitable.

Most businesses GST registration is generally required when GST turnover reaches or is expected to reach $75,000.
Taxi & ride-sourcing Taxi, limousine and ride-sourcing passenger services have GST registration requirements regardless of turnover.
Below the threshold Eligible businesses below the compulsory threshold may choose voluntary GST registration.
Once registered GST registration creates ongoing GST accounting and reporting responsibilities.
Financial documents and calculator being reviewed for business reporting

How It Works

Start by understanding the business before selecting the registrations.

The registration process is easier when the business structure, activity and expected turnover are clear before an application is prepared.

01

Tell us what you are starting

Explain the business activity, how you expect to earn income and whether operations have already commenced.

02

Review the structure

Identify whether the business will operate as a sole trader, company, partnership, trust or another structure.

03

Consider registrations

Work through ABN entitlement and whether GST or other registrations may be relevant.

04

Understand what comes next

Once registered, keep the details current and understand the accounting and reporting responsibilities created.

What To Prepare

Accurate registration starts with accurate information.

The exact details needed depend on the structure and circumstances of the business, but preparing the core information in advance can make the process easier.

01
Business activity A clear explanation of the products, services or commercial activity of the enterprise.
02
Business structure The entity through which the activity will operate.
03
Commencement date When the enterprise started or genuinely began undertaking commencement activity.
04
Identity & entity information Relevant personal, company, trust or partnership information depending on the application.
05
Expected turnover An understanding of expected business turnover can help determine whether GST registration is relevant.
06
Registration history Any previous ABN, GST registration or related business registration details where relevant.
Laptop, notebook and financial documents prepared for business administration

After Registration

Registration is the beginning — not the end of the process.

An ABN or GST registration can create information, accounting and reporting responsibilities that need to remain organised as the business develops.

01
Keep ABN details current Business details recorded on the Australian Business Register should remain accurate.
02
Set up business records Establish a consistent method for recording income, expenses and business transactions.
03
Account for GST correctly GST-registered businesses need to identify relevant taxable transactions and maintain appropriate records.
04
Prepare for BAS GST registration generally connects with ongoing Business Activity Statement reporting.
05
Monitor turnover Businesses not initially registered for GST should continue monitoring whether registration later becomes required.
06
Review changes to the business Changes in structure, activity or ownership can affect registrations and wider accounting obligations.

Connected Business Support

Registration connects directly with what happens next in the business.

Once the business is operating, registrations can connect with bookkeeping, BAS, payroll, business tax and wider decisions about structure and growth.

Business Registration → Bookkeeping, BAS & Payroll → Business Tax → Business Advisory →

ABN & GST FAQs

Common questions about Australian business registrations.

An Australian Business Number is a unique 11-digit number that identifies a business or organisation when dealing with government and the wider community. Not everyone is automatically entitled to receive one.
No. An ABN and GST registration are separate. A business may have an ABN without being registered for GST where GST registration is not required and has not been chosen voluntarily.
Most businesses are required to register when their GST turnover reaches or is expected to reach $75,000. Different rules apply to certain activities, including taxi, limousine and ride-sourcing passenger services, which require GST registration regardless of turnover.
Eligible businesses can generally choose to register voluntarily even where their GST turnover is below the compulsory registration threshold. The ongoing reporting and accounting responsibilities should be considered before choosing to register.
You are not entitled to an ABN for work you perform as an employee simply because someone describes the arrangement as contracting or asks you to obtain an ABN. The actual nature of the working relationship needs to be considered.
No. GST turnover is based on relevant business turnover rather than business profit. Certain amounts are excluded when calculating GST turnover under the applicable rules.
GST registration generally creates ongoing responsibilities for recording relevant transactions, accounting for GST and reporting through Business Activity Statements. The precise requirements depend on the business.
General Information

Information on this page is general in nature and does not take into account your individual circumstances. ABN entitlement, GST registration and other business registration requirements can depend on the nature of the enterprise, business structure, turnover, transactions and applicable Australian rules. Registration thresholds and requirements can change, so current requirements should be checked when making a registration decision.

Starting Or Changing A Business?

Get the registrations right before the paperwork starts piling up.

Contact Finance in Life and tell us what you are starting, how the business will operate and whether you need help understanding ABN or GST registration.

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