Who needs to register?

Find out who is required to register for GST and learn about special types of registration.    

Required to register for GST    

You must register for GST if you carry out a taxable activity and if your turnover:    

•  Was over $60,000 for the last 12 months, or      
•  Is expected to go over $60,000 for the next 12 months
   (This equates to $5,000 per month. If your turnover is $5,000 per month and you expect to maintain that level all year, you'll need to register for        GST.), or      
•  Was less than $60,000, but you include GST in your prices, for example taxi drivers who have included 15% in their taxi fares.      

You can choose to register for GST even if your annual turnover it less than $60,000. This is referred to as voluntary registration.    

Exception: You are not obliged to register for GST if your turnover exceeds $60,000 because you sell plant or other capital assets when you are:    

• Ceasing any taxable activity      
• Substantially or permanently reducing the scale of any taxable activity, or      
• Replacing the plant or assets.      

What is a taxable activity?    

A taxable activity is an activity carried out continuously or regularly by a business, trade, manufacturer, professional, association or club. It includes any activity that supplies, or intends to supply, goods and services to someone else for a consideration (money, compensation, reward) but not necessarily for profit. We refer to these goods and services as "taxable supplies".    

Taxable activities don't include:    

• Work for salary or wages      
• Being a company director      
• Hobbies or any private recreational pursuit      
• Private transactions such as the occasional sale of household or domestic items, or      
• Exempt supplies, such as:
  • Letting or renting a dwelling for use as a private home          
  • Interest you receive          
  • Donated goods and services sold by a non-profit body, and          
  • Certain financial services.          

What is my turnover?    

Your turnover is the total value of taxable supplies made excluding GST for all your taxable activities. In most businesses, the annual turnover will be the total value of your sales and income, including any:    

• Grants or subsidies received      
• Barter transactions, and      
• Imported services.      

Special types of GST registration    

The table below lists special types of GST registration and describes them briefly. You can also use the links to find out more about each type.