You must complete an application to register for GST. You can
use the same application to register for an Australian business
number (ABN) if you do not already have one. You need an ABN
to be part of the GST system. Your ABN will also be your GST
registration number.

You can register by:
■ visiting www.business.gov.au
■ phoning 13 28 66 to obtain the appropriate form
– Application to register for an ABN individuals (sole trader)
(NAT 2938)
– ABN registration for companies, partnerships, trust and
other organisations (NAT 2939)
■ asking your tax agent.
After you register, we will notify you in writing of your registration
details, including the date your registration is effective from and
your ABN. You will receive your ABN immediately if you register
online as long as you are able to provide all the information we
ask for and have proof of your identity.
WHAT DOES BEING REGISTERED
FOR GST MEAN?
If you are registered or required to be registered for GST, you
include GST in the price of most goods and services you sell.
See pages 8 and 12 for when you do and do not have to
include GST.
You must complete an activity statement every month
or quarter, or an annual GST return, to:
■ report and pay the GST on your sales
■ claim credits for any GST included in the price of your
business purchases (provided you have a tax invoice and
you are entitled to claim a GST credit).
The reporting period you use is called a tax period. See ‘When
to report and pay GST’ on page 22 for the type of tax period
that applies to you.
If you are not registered or required to be registered for GST,
you do not include GST in the price of your sales and you
cannot claim credits for any GST included in the price of your
purchases, even if they are for your business. But if you can
claim the business expense as an income tax deduction, you
can claim the entire expense, including GST, on your income
tax return.

GST GROUPS
Two or more related businesses may apply to form a GST
group, provided they satisfy certain membership requirements.
GST groups are treated as a single entity. Generally,
transactions between group members are ignored for GST
purposes. As a result, you do not have to pay GST and you
cannot claim GST credits on these transactions.
One business, known as the ‘representative member’, manages
the group’s GST affairs. The representative member is
responsible for the GST payable and can claim the GST credits
on transactions undertaken by group members (except
transactions between group members).
The representative member is the only group member who must
complete the GST part of an activity statement. In doing this,
the representative member will effectively be accounting for the
group’s total GST liability.