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Louisbp02(I'm new)I'm new
11 June 2026

I have just started a side business that wholesale sells children's picture books to retailers. I currently estimate I will sell about 1000 books a year totalling $10k-$15k gross. I understand that the threshold for GST registration is $75k pa but I have been told different things about how this threshold is met, is it calculated quarterly or yearly?

I just want some clarification about when/if I need to register and also what impact (if any) it has on the people I am selling to if I am not registered. ie: can they claim tax credits if I am not charging GST?

I have also been told that some educational items like books can be GST free. I don't believe that is the case for the books I am selling but would like some clarity around that too.


Thanks

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38 views
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Zentime(Master)Master
11 June 2026

It is essentially calculated based on a rolling 12 months - so each month, if your GST turnover for the current month and 11 previous months is over $75K OR the turnover predicted for the current month and 11 coming months is likely to be over $75K, you are required to register. So it doesn't sound like that will apply to you. But have a read of this link: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst


Your customers won't be able to claim input tax credits if you are not registered for GST - but that's OK as essentially they would be not be paying GST in the purchase price, so there isn't anything for them to claim back.



NikkiATO(Community Moderator)Community Moderator
11 June 2026

Hi @Louisbp02,


You only need to register for GST once your GST turnover reaches $75,000. This is worked out over a 12‑month period, not by quarter.


You consider:

  • your current turnover, and
  • what you expect to earn over the next 12 months.

If you’re not registered, you don’t charge GST and your customers can’t claim GST credits on your sales.


Some printed books can be GST‑free under the GST law, depending on whether they fall within the defined categories. Our tailored technical assistance team would be able to provide more info on this. 

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Do I need to register for GST selling a small number of picture books? | ATO Community