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FaithC(Initiate)Initiate
12 Aug 2025

A sole trader in Australia works entirely (100%) for one overseas client and the recipients are all outside Australia. The sole trader will bill to this overseas client every month. These transactions will be GST-free (do not need to charge GST). The following are the questions that I need help:


1)     Can the sole trader not register for GST if his total income exceeds $75,000? As there will be no GST payable and no GST claimable, why the need to register for GST?


2)     The sole trader will perform 4 weeks of service outside of Australia, the income for the 4 weeks will not be counted as “GST Turnover” for GST registration purposes, as the sales are not connected with Australia?


Thank you.

60 views
1 replies
60 views
1 replies

All replies

MACH(Superuser)Superuser
12 Aug 2025

GST-free supply is still included when calculating GST turnover.


'Sales are not connected with Australia' is not included for GST turnover. But, you may want to lok into it further as I think the situation you explained in #2 is still 'connected with Australia'.

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