GST Registration

Do I need to register?

Should I register?

Can I back-date my registration?

 

Claiming GST

What can I claim?

When can I claim GST back?

What GST records do I keep?

 

Charging GST

What do I charge GST on?

What is GST Free?

What is Input taxed?

 

Advanced Topics

GST Attribution Rules

Rulings

 

 


 

 

 

Do I Need to Register for GST?

 

Not every business needs to register for GST.

 

You must register for GST if you satisfy both of the following criteria:

 

    1.     You are carrying on an enterprise

    2.     You're annual turnover will exceed $75,000

 

Your turnover does not have to reach $75,000; you meet the turnover threshold when it appears you will exceed $75,000.

 

If I am a new business, should I register?

 

 

More Information on:

Capital Gains Tax

Education Tax Refund