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Mandles(I'm new)I'm new
7 May 2026

I am a sole trader earning PSI for my marketing skills. My main client is an international company and has no earnings in Australia, I do not charge this client GST. I have no picked up a second client in Australia and am trying to understand if I need to register for GST.


International client revenue: $70K annually

Australian client revenue: $40K annually


Do I calculate my GST turnover based on TOTAL revenue regardless if the client is charged GST or only on the revenue that has GST applied? And in the above scenario, do I need to register for GST and charge my new Australian client GST?


Thanks in advance.

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1 replies
17 views
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YellowPotato(Taxicorn)Taxicorn
7 May 2026

Best to see a tax agent or ATO's technical assistance


Do I calculate my GST turnover based on TOTAL revenue regardless if the client is charged GST or only on the revenue that has GST applied?


GST turnover

"Your GST turnover is your total business income (not your profit), minus:

  • GST included in sales to your customers
  • sales to associates that aren't for payment and aren't taxable
  • sales not connected with an enterprise you run
  • input-taxed sales you make
  • sales not connected with Australia."

https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst#WorkingoutyourGSTturnover

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Calculating GST turnover for internsitonal and Aus clients | ATO Community