AUPODAustraliaIndependent field guide
ATO Compliance & Tax Tracker

Australian GST & ABN Registration Threshold Calculator

Track your rolling 12-month e-commerce gross sales against the ATO's $75,000 AUD threshold for mandatory GST registration and Business Activity Statement (BAS) lodgement.

Enter Gross E-Commerce Sales (AUD)

Include total gross receipts before merchant fee deductions across Shopify, Etsy, Amazon Australia, and custom invoices.

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This tracker monitors the Australian Federal GST threshold ($75k AUD). Consult an Australian registered tax agent or CPA for individual business advice.

How the two ATO turnover tests work

Current GST turnover covers the current month and the previous 11 months. Projected GST turnover covers the current month and the next 11 months. Check both every month and combine applicable business income across every selling channel.

GST turnover is gross business income rather than profit. Generally exclude GST included in sales, input-taxed sales, private sales, and sales not connected with Australia. The projected test also excludes certain capital-asset sales and sales caused by closing or permanently reducing the business.

Official references

Related Australian seller tools

GST CalculatorProfit & Margin SimulatorAustralian GST Guide

GST registration questions

What is the GST registration threshold in Australia?

The standard GST turnover threshold is $75,000 for a business or enterprise and $150,000 for a non-profit organisation. Some activities, including taxi and ride-sourcing services, have compulsory registration rules regardless of turnover.

How does the current GST turnover test work?

Current GST turnover generally covers the current month and the previous 11 months. Even when that total reaches the threshold, ATO guidance says registration may not be required if projected GST turnover is below the threshold.

How does the projected GST turnover test work?

Projected GST turnover generally covers the current month and the next 11 months. It should be based on a reasonable estimate of sales made or likely to be made during that period.

Should Etsy, Shopify, marketplace, and offline sales be combined?

Yes. GST turnover is based on the enterprise rather than one platform payout, so applicable sales across every channel and business activity should be combined. Use turnover before platform fees, not profit.

How soon do I need to register after meeting the threshold?

The ATO says you generally need to register within 21 days of becoming required to register. Confirm the effective date and any special circumstances with the ATO or a registered tax or BAS agent.

This calculator is an educational planning aid, not tax or legal advice. It does not cover every turnover exclusion, GST group, non-resident rule, or activity with compulsory registration. Confirm your position with the ATO or a registered Australian tax or BAS agent.