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The short answer
You must register for GST once your GST turnover reaches $75,000 ($150,000 for non-profits), measured on the current month plus the previous 11, or projected over the current month plus the next 11. Register within 21 days. Sales to Nigerian clients that are connected with Australia count towards turnover even when they are GST-free.
GST is 10% in Australia, and registering for it changes how you price, invoice and report. Many Nigerian founders and freelancers start small, with a mix of Australian customers and clients back home, and are not sure when the obligation starts or whether the Nigerian work counts. This guide sets out the ATO's rules as at October 2026. It is information, not tax advice.
The threshold
The ATO says you must register for GST when your GST turnover is $75,000 or more, or $150,000 or more for a non-profit organisation. Taxi, limousine and ride-sourcing drivers must register regardless of turnover. You need an ABN before you can register; see applying for an ABN as a sole trader.
Current and projected turnover
The test is applied two ways, and meeting either one triggers the obligation:
- Current GST turnover
- This month plus the previous 11 months.
- Projected GST turnover
- This month plus the next 11 months.
So a business that signs a large contract in March can be required to register in March, even if its past year was well under $75,000. Once you are required to register, you must do it within 21 days. Registration is through ATO Online services for business, by phone or through a tax agent, according to business.gov.au.
What counts in GST turnover
GST turnover is broadly your total business income, with some items taken out. The ATO lists what to exclude: GST included in your sales, sales to associates that are not taxable, sales not connected with an enterprise you run, input-taxed sales, and sales not connected with Australia.
Do sales to Nigerian clients count?
This is where many people get it wrong. Work you do in Australia for a client in Nigeria is usually GST-free: the ATO says a supply of a service is usually GST-free if the recipient is outside Australia, though specific rules decide each case. But GST-free does not mean excluded from turnover. The ATO's exports page says to include export sales connected with Australia in your GST turnover, even though they are GST-free.
A service you perform from your desk in Melbourne is connected with Australia. So a designer in Australia billing Lagos clients counts those fees towards the $75,000, charges no GST on them if the GST-free rules are met, and still claims GST credits on business purchases. Our guide to GST on services to Nigerian clients covers the GST-free conditions in detail.
Worked example
Example only. Tobi runs a sole-trader consultancy in Brisbane. Over the last 12 months:
| Income | Amount | In GST turnover? |
|---|---|---|
| Fees from Australian businesses | $48,000 | Yes |
| Fees from Nigerian clients for work done in Brisbane | $31,000 | Yes, as export sales connected with Australia |
| Interest on a Nigerian savings account | $600 | No; not a sale made by the consultancy |
| GST turnover | $79,000 | Over the $75,000 threshold |
Tobi must register within 21 days of becoming aware. After registering, the Australian fees carry 10% GST and the Nigerian fees, if they meet the GST-free rules, carry none. If Tobi had counted only the Australian income, the $48,000 would have suggested no registration was needed.
Registering voluntarily
You can register below the threshold. The ATO says voluntary registration is generally kept for at least 12 months. It can make sense if most of your sales are GST-free exports, because you can claim credits on purchases without adding GST to most invoices. It also adds the work of lodging activity statements.
What changes once you are registered
- Pricing. Taxable sales to Australian customers carry 10% GST. Decide whether your prices now include GST or have it added, and tell existing clients before the change.
- Invoices. Taxable sales need tax invoices that meet the ATO's content rules. GST-free sales to Nigerian clients should say clearly that no GST is charged.
- Activity statements. business.gov.au notes you lodge activity statements once registered, reporting GST collected and GST credits claimed.
- Credits on purchases. The ATO says you can still claim credits for GST in purchases you use to make GST-free sales, such as a laptop used for Nigerian client work.
Common mistakes
- Leaving Nigerian client income out of the turnover test because it is GST-free.
- Testing only the past 12 months and missing the projected test after winning a big contract.
- Adding GST to invoices for Nigerian clients when the GST-free rules are met, which overcharges them.
- Waiting until the end of the financial year to check, and missing the 21-day window.
Checklist
- Add up the last 12 months of business income, including Nigerian client fees.
- Project the next 12 months, including signed contracts.
- Strip out GST collected, input-taxed sales and anything not connected with Australia.
- If either figure reaches $75,000, register within 21 days.
- Set up tax invoices; for sales of $1,000 or more the ATO requires the buyer's identity or ABN on the invoice.
Where Pryme fits
If Nigerian clients pay you in naira or dollars, a Pryme Business Account keeps each currency where it lands, and invoicing keeps a record of every invoice, which makes the turnover test easier to run each month.
Questions people ask
What is the GST threshold in Australia?
A GST turnover of $75,000 or more, or $150,000 or more for non-profits, according to the ATO. Taxi and ride-sourcing drivers must register regardless of turnover.
Do overseas sales count towards the GST threshold?
Export sales connected with Australia, such as services you perform in Australia for a Nigerian client, count towards GST turnover even though they are usually GST-free. Sales not connected with Australia are excluded.
How long do I have to register for GST?
21 days from when you are required to register, which can be triggered by current or projected turnover.
Can I register for GST below $75,000?
Yes. Voluntary registration is allowed and the ATO says it is generally kept for at least 12 months.
Sources
- ATO: Registering for GST (updated 14 Sep 2026) · accessed Oct 2026
- ATO: Exports and GST (updated 28 Jul 2023) · accessed Oct 2026
- ATO: GST-free sales (updated 14 Sep 2026) · accessed Oct 2026
- business.gov.au: Register for goods and services tax (GST) · accessed Oct 2026
- ATO: Tax invoices (updated 18 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.