Australia GST Registration: Standard vs. Simplified

What you'll learn

This guide explains Australia's two GST registration options—Standard and Simplified—to help you choose the right one for your business. We've made complex tax requirements simple to understand so you can make the best decision with confidence.

Standard GST Registration

When to choose Standard registration:

• You have physical presence in Australia

• You import and warehouse goods in Australia before selling them

• You need to recover input GST on your Australian purchases

• You sell to Australian businesses (B2B)

• You want to issue tax invoices that allow your business customers to claim GST credits

Key features:

• Full GST registration with the Australian Tax Office

• Australian Business Number (ABN) required

• Input GST recovery on eligible purchases

• Tax invoice issuing capabilities

• Standard Business Activity Statement (BAS) reporting

What to expect:

• More detailed reporting requirements

• Quarterly or monthly lodgment depending on turnover

• Standard GST rate: 10% on most goods and services

• Longer registration process

Simplified GST Registration

When to choose Simplified registration:

• You're a foreign business with no Australian physical presence

• You sell digital products or services to Australian consumers exceeding AU$ 75,000 in a rolling 12 month period 

• You sell low-value goods (under AUD $1,000) to Australian consumers

• You don't need to recover input GST

• You sell to consumers (B2C)

Key features:

• Streamlined process designed specifically for non-residents

• No ABN required (you'll receive an ATO Reference Number instead)

• Quarterly filings

• Online portal for non-residents

• No input GST recovery capabilities

What to expect:

• Easier administration and reporting

• Cannot issue full tax invoices

• Cannot claim input GST credits

• Cannot be used if you warehouse goods in Australia

• Standard 10% GST rate applies

Quick comparison

Making your decision

Choose Standard Registration if:

• You have business operations in Australia

• You need to recover Australian input GST

• You warehouse goods in Australia

• You primarily sell to Australian businesses

Choose Simplified Registration if:

• You're a foreign business with no Australian presence

• You sell digital products or low-value goods to Australian consumers

• You don't need to claim input GST credits

Need Help?

We're here to support you. If you're unsure which registration type fits your business, just reach out to our team and we'll guide you through the decision.