AU desk · GST & BAS
GST is an ATO file, not an ASIC file. Register once GST turnover reaches the current threshold, or earlier if you choose. The Business Activity Statement is where GST, and often PAYG, is reported.
GST and BAS work we coordinate
Registration timing
Mandatory registration when GST turnover reaches the live ATO threshold, or voluntary registration earlier if it helps input credits or customer contracts.
BAS calendar
Usually quarterly; some businesses are monthly. PAYG withholding and PAYG instalments often sit on the same form.
Invoice evidence
Tax invoices, import documents, and adjustments need to live with the monthly books — not in a year-end scramble.
Cross-border supplies
India–Australia services, GST-free exports, and imported services need a facts check before the first invoice.
How a GST engagement runs
- 1Forecast GST turnover against the current ATO threshold.
- 2Register when required and lock the BAS period.
- 3Keep invoice and import evidence with the monthly books.
- 4Lodge and pay on the ATO calendar with the Australian partner.
- 5Review the period if turnover or import patterns change.
Thresholds and GST rules change. We check the live ATO position against your forecast. This page is general information, not a registration confirmation.
Australia GST & BAS FAQs
When GST turnover reaches the current ATO registration threshold, or earlier if you register voluntarily. After registration, you lodge BAS on the period the ATO assigns. We check the threshold against your forecast.
Discuss your GST & BAS requirements
Speak with a PJRJ Australia desk partner — we respond within one business day.