When a business must register
The ATO says a business must register for GST when its current GST turnover (this month plus the previous 11) is $75,000 or more, or its projected GST turnover (this month plus the next 11) is likely to be $75,000 or more. Non-profit organisations must register at $150,000 or more. Businesses that provide taxi or limousine travel, including ride-sourcing, must register regardless of turnover. Once a business is required to register, it must do so within 21 days[1].
GST is charged at 10%. If you are under the threshold and not registered, you do not charge GST, and your prices should not suggest that they include it.
Display GST-inclusive prices to consumers
For consumers, the displayed price is the total they pay. The ACCC expects a total price that includes taxes, duties and all unavoidable or pre-selected fees[2], and its component pricing guidance says the single total figure must include taxes such as GST[3]. In practice, a GST-registered store selling to consumers shows GST-inclusive prices everywhere a price appears: collection cards, product pages, the cart, checkout, product feeds and ads.
Platform settings that keep prices consistent
Every major platform can store prices with or without tax and calculate tax at checkout. The right setup for most Australian consumer stores is simple: enter prices inclusive of GST and display them inclusive of GST.
| Setting | Recommended for an Australian consumer store | Why |
|---|---|---|
| Prices entered | Including GST | The price you set is the price the shopper sees |
| Prices displayed | Including GST | Matches consumer price display rules |
| Tax on shipping | As advised by your accountant | Treatment can depend on what you sell and how you charge for delivery |
| GST-free products | Marked individually | Some goods are GST-free; your accountant can confirm which |
| Invoices and receipts | Show GST amount | Customers who are businesses may need a tax invoice |
We test the result with real orders at different values and with discounts applied, because discounts and rounding can make the catalogue, cart and checkout show different totals if the settings are not aligned.
Selling to businesses as well as consumers
Trade customers often expect ex-GST prices. If your store has a trade area, show ex-GST prices only to logged-in business customers, label them clearly as excluding GST, and make sure a consumer never sees an ex-GST figure presented as the price. Customer groups on BigCommerce and wholesale extensions on other platforms can do this.
Low value imported goods
Australian GST can also apply to goods imported from overseas sellers. The ATO's page on GST on low value imported goods covers goods with a customs value of A$1,000 or less, where customs value is the sale price minus freight and insurance from the place of export. It says a non-resident business selling such goods into Australia may have to collect GST from the customer and pay it to the ATO, and that this can apply to merchants, electronic distribution platform operators and redeliverers[4]. Whether a particular seller has to register depends on its circumstances, including its turnover, so an overseas seller should work through the ATO's guidance or speak with a tax adviser before setting up.
GST and your accounting integration
Orders, refunds and discounts flow from the store to your accounting system, and GST has to come through correctly on each. Refunds and partial refunds need particular care, because the GST on them has to be reversed in proportion. When we connect a store to an accounting package, we test full refunds, partial refunds, discount codes and free shipping orders, and check the GST figures against what your accountant expects. The integrations page explains how we approach these connections.
What this means for card fees and discounts
Since 1 October 2026, card surcharges on eftpos, Mastercard and Visa are no longer allowed under network rules, and the RBA says American Express and UnionPay also removed surcharging, with PayPal following on 5 October 2026[5]. If you previously added a card fee, your GST-inclusive prices may need reviewing to reflect card costs. Payment method discounts remain allowed if the full price is displayed and the discount shown no more prominently[2].
A GST checklist for launch
- Registration status confirmed with your accountant
- Prices entered and displayed including GST, if registered
- GST-free products flagged individually
- Product feeds and ads show the same GST-inclusive prices as the store
- Test orders with discounts, free shipping and refunds checked against expected GST
- Tax invoices or receipts show the GST amount where required
- Trade prices, if any, shown only to logged-in business customers and labelled ex-GST
This guide covers website settings, not tax advice. The ATO and a registered tax agent are the right sources for decisions about registration, GST-free items and reporting.
Questions
Do I have to register for GST to sell online?
Only once your current or projected GST turnover is $75,000 or more, or $150,000 for a non-profit. You can choose to register earlier; your accountant can advise whether that suits you.
Should my store show prices with or without GST?
For consumers, show the total they pay. If you are registered for GST, that means GST-inclusive prices.
Do overseas sellers charge Australian GST?
They can need to, for low value goods worth A$1,000 or less sold to Australian consumers, depending on turnover. Check current ATO guidance.
How do I show trade prices without GST?
Show them only to logged-in business customers and label them clearly as excluding GST.
Sources
Opened and checked on 3 November 2026. Each entry says what kind of source it is.
- Registering for GST. Australian Taxation Office, updated 14 September 2026. Government
- Price displays. ACCC, updated 2 October 2026. Regulator
- Component pricing. Australian Competition and Consumer Commission (ACCC), small business toolkit, undated page. Regulator
- GST on low value imported goods. Australian Taxation Office, updated 11 September 2025. Government
- Frequently Asked Questions: Removal of Card Payment Surcharges From 1 October 2026. Reserve Bank of Australia, 2026. Regulator