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walks144(Newbie)Newbie
16 Apr 2026

I've recently started a job with an overseas registered company with no AU office/representation. So have become contractor for them, obtained an ABN, but didn't register for GST, and invoice the company for my salary in AUD (including tax & super - I basically get paid like an employee but need to invoice each month). My previous employment was for AU company as employee, so my 2025/2026 tax obligation will be roughly 50/50 from employment & contractor. The contractor income will exceed $75K.

I'm unsure if I need to lodge a BAS as I'm not registered for GST, or do I need to for income tax purposes?

50 views
3 replies
50 views
3 replies

All replies

JayATO(Community Support)Community Support
17 Apr 2026

Hi @walks144,


You don't need to lodge a BAS if you're not registered for GST. However, you do need to register for GST because your contractor income will exceed $75,000.


When your GST turnover reaches or is likely to exceed $75,000, you have 21 days to register for GST. Once you're registered for GST, you'll need to lodge a business activity statement (BAS). We'll automatically send you a BAS when it's time to lodge.


Once registered for GST, you'll need to charge GST on your taxable sales and report this on your BAS. You'll also be able to claim GST credits for eligible business purchases where you hold a valid tax invoice.

walks144(Newbie)Newbie
17 Apr 2026

Thank you for the response @JayATO.

Is this the case since 100% of my contractor income is paid by overseas registered company? I wouldn't charge an overseas company GST would I?

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BAS requirements for non GST registered sole trader earning only foreign income? | ATO Community