Australia · Freelancers & sole traders

GST for freelancers: do you need to register?

Before you worry about invoice fields, there's an earlier question: are you even required to charge GST yet? Here's the threshold, the timeline, and what changes on your invoices either way.

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The $75,000 threshold

"GST turnover" isn't just every dollar that lands in your account — it's your income from sales connected with Australia, excluding GST itself and input-taxed sales (like residential rent). For the projected test specifically, it also leaves out one-off sales of capital assets and any sales made only because you're ceasing or substantially cutting back the business.

You must register for GST once either of two tests is met:

  • your current GST turnover — that measure for this month plus the previous 11 — reaches $75,000 or more; or
  • your projected GST turnover — that measure for this month plus the next 11 — is likely to reach $75,000 or more.

There's an exception: if your current turnover has reached $75,000 but you can reasonably expect your projected turnover to stay below it — a one-off sale unlikely to repeat, for example — you don't have to register on that basis alone.

Once either test is met, with no exception applying, you have 21 days to register. Registering late doesn't erase the obligation — the ATO can backdate your registration and require GST on sales made since the date you should have registered, plus interest and penalties.

Below both tests, registering is optional. Some freelancers register voluntarily anyway — mainly if most of their clients are GST-registered businesses that would rather see GST itemised, or to claim GST credits on business expenses.

What changes once you register

  • You must charge GST (10% standard rate) on taxable sales and show it on your invoices.
  • If a customer asks for one on a taxable sale over $82.50 (including GST), you must provide a tax invoice within 28 days — headed "Tax invoice", showing your ABN and the GST amount. See our full GST tax invoice guide for exactly what it needs, field by field.
  • You can start claiming GST credits on GST you've paid for business purchases.
  • You take on ongoing BAS (Business Activity Statement) reporting — usually quarterly.

Before you register

Not being GST-registered doesn't mean you can skip invoicing properly — it means a different, simpler document:

  • Don't charge GST, and don't call the document a "tax invoice" — a plain invoice is correct.
  • You still generally need an ABN to invoice as a business, separately from GST registration — an ABN is what lets you quote a business number to clients (without one, a business client may have to withhold tax from your payment at the top withholding rate) and is required before you can register for GST anyway.
  • Everything else a professional invoice needs — your details, a clear description, the amount, payment terms — still applies; GST is the one thing that's different.

Which template to use, before and after

This generator's Generic template prints a plain "Invoice" with an editable tax field and no GST assumptions — a reasonable fit before you're registered. Switch your Business Profile to the Australia · GST template once you register, and every new invoice picks up the ABN field, the 10% GST default, and the "Tax invoice" heading automatically. The generator doesn't know your registration status — that's always your call — but the two templates match the two states cleanly.

Not registered yet? Start with the generic template — free, private, no sign-up — and switch templates the day your registration goes through.

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Frequently asked questions

I'm under $75,000 — can I register for GST anyway?
Yes, voluntary registration is allowed below the threshold. It's mainly worth it if you want to claim GST credits on business expenses, or most of your clients are GST-registered businesses. Once you register, the same rules apply as if you'd been required to — you must charge GST and lodge BAS.
What happens if I register late?
The ATO can backdate your registration to the date you were required to register, and you may owe GST on sales made since then, plus interest and penalties — even if you didn't collect GST from those clients at the time.
Do I need an ABN even if I'm not GST-registered?
Generally yes, to invoice as a business rather than an individual. An ABN is separate from GST registration — you can hold one without being GST-registered — and you need one before you can register for GST.
Can I invoice without an ABN?
You can, but a business client may be required to withhold tax from the payment at the top withholding rate if you don't quote an ABN, so most freelancers get one before invoicing their first client.
Does the generator know if I should charge GST?
No — it has no way to know your turnover or registration status. You choose the template (Generic or Australia · GST) and the tax treatment on each invoice; the tool only does the arithmetic and prints your selection.
Is my data sent anywhere?
SimpleTaxInvoice has no servers that receive your data — your business details, clients and invoices are stored in your browser on your device by default. Data leaves only through your own explicit actions: downloading or sharing a PDF, opening an email or WhatsApp draft, exporting a backup, or connecting your own Google Drive.
Official sources

Related: already registered and want the full field-by-field breakdown? See our GST tax invoice guide, or head to the GST invoice generator page.

This guide is general information, not tax advice, and may not reflect the latest rules. Whether and when you need to register is your responsibility to determine — check the current ATO requirements or a registered tax agent for your situation.