GST – do you need to register?
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GST – do you need to register?
Form Number: IR365 / Form Code: IR365
About this guide
IR365 helps you decide whether a taxable activity must register for GST. Registration is generally required if turnover exceeded $60,000 in the last 12 months, is expected to exceed $60,000 in the next 12 months, or GST is being charged.
Registration options
A taxable activity below the threshold may register voluntarily. Before registering, choose an accounting basis and filing frequency; GST registration can be completed in myIR.
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