- About us
- Contact us
- International
- Privately held business services
- Assurance services
-
Tax services
- Corporate tax
- International tax
- Transfer pricing
- Indirect taxes
-
Expatriate tax
-
Expatriate tax ebook
- Argentina
- Armenia
- Australia
- Belgium
- Brazil
- Bulgaria
- Canada
- Canada-RC
- Columbia
- China
- Cyprus
- Czech Republic
- Denmark
- Egypt
- Finland
- France
- Germany
- Greece
- Guinea
- Hong Kong
- Hungary
- India
- Indonesia
- Ireland
- Italy
- Japan
- Kenya
- Korea
- Lebanon
- Luxembourg
- Macedonia
- Malaysia
- Mexico
- Morocco
- Namibia
- New Zealand
- Norway
- Pakistan
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Singapore
- Slovac Republic
- South Africa
- Spain
- Sweden
- Switzerland
- Taiwan
- Thailand
- The Netherlands
- Tunisia
- United Arab Emirates
- United Kingdom
- Uruguay
- US inbound
- Venezuela
- Vietnam
-
Expatriate tax ebook
- Tax services for privately held businesses
- Services for private clients
- Advisory services
- Int. development & finance agencies
Indirect tax ebook - Australia
Print this page | Print this Country
Registration
Thresholds
An entity that is carrying on an enterprise, must register for GST if its GST turnover exceeds the GST turnover threshold which is currently $75,000 or more ($150,000 or more for a non-profit organisation).
An entity that carries on an enterprise but has a GST turnover of less than $75,000 (or $150,000 for a non-profit organisation) can choose to register for GST purposes.
GST groups
Two or more related entities may apply to form a GST group, provided they satisfy certain requirements.
GST groups are treated as a single entity and generally, transactions between group members are ignored for GST purposes.
- Introduction
- Scope
- Registration
- Tax rates
- Reporting & filing
- General tax application/Time of supply
- Other local requirements
This information has been provided by Grant Thornton Australia, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Grant Thornton Australia nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
Disclaimer
Contact us
For further information on indirect taxes in Australia please contact Craig McCormick
Select a Country
© 2010 Grant Thornton International Ltd - All rights reserved