GST Made Simple: A Guide for Australian Small Business
April 25, 2026 • 6 min read
GST doesn't have to be a headache. Here's the stripped-down version every Aussie business owner needs.
Do I need to register?
If your turnover is $75,000 or more, yes. If you're under that, you can still register voluntarily — useful if you want to claim back GST on your purchases.
What gets GST?
Most things you sell: products, services, digital goods. Some things don't: fresh food, rent, education, medical services, and exports.
How it works
You charge 10% GST on sales. You claim back the GST you paid on business purchases. The difference goes to the ATO each quarter.
Example: You sell $1,000 worth of work. You collect $100 GST. You spent $330 on supplies and paid $33 GST. You owe the ATO $100 − $33 = $67.
Common mistakes
Mixing personal and business. If you claim GST on a purchase, you need a tax invoice and it must be business-related. ATO audits love catching this.
Missing BAS deadlines. Late lodgement means penalties. Set reminders for quarterly BAS — due 28 days after quarter end.
Tools that help
CrewCircle handles award-rate calculations with GST baked in. Pair it with accounting software like Xero or MYOB to keep BAS ready year-round.