Do I Need to Register for GST? NZ & AU Thresholds

If you run a Shopify store in New Zealand or Australia, this is usually the first tax question that gets genuinely stressful — because the answer changes what you charge customers, and getting it wrong is expensive in both directions.

The short version: New Zealand's threshold is $60,000 and Australia's is $75,000, both measured over any 12-month period. But the detail around "any 12-month period" is where most store owners trip up.

What is the GST registration threshold in New Zealand?

You must register for GST in New Zealand if your taxable turnover exceeds, or is likely to exceed, $60,000 in any 12-month period. The rate is 15%.

Two things matter in that sentence and both get missed:

"Any 12-month period" does not mean your financial year. It's a rolling window. If you did $58,000 between March and February, you're inside the threshold even though it straddles two tax years.

"Is likely to exceed" means you have to register based on what you expect, not only what has already happened. If you sign a wholesale deal in month three that will obviously take you past $60,000, the obligation starts then — not when the money lands.

What is the GST registration threshold in Australia?

Australia's threshold is $75,000 in GST turnover over any 12-month period, and the GST rate is 10%. Not-for-profits get a higher threshold of $150,000.

Australia adds a deadline New Zealand doesn't: you must register within 21 days of reaching the threshold, or of becoming aware you're going to.

Does Shopify revenue count towards the threshold?

Yes — and this is where Shopify owners most often get the number wrong.

The threshold is measured on your taxable turnover, which for most stores means total sales, before you subtract anything. It is not:

what landed in your bank account
what Shopify shows after transaction fees
your profit

If you sold $64,000 and Shopify's fees took $1,900, your turnover is $64,000, not $62,100. You're over the New Zealand threshold.

This sounds obvious written down. In practice, most owners are watching their payouts rather than their gross sales, and payouts are always the smaller number. If you're anywhere near the line, check gross sales specifically.

What happens once I'm registered?

You start charging GST on your sales, you can claim GST back on business purchases, and you file returns on a schedule.

In New Zealand, two-monthly filing is the default when you register. Six-monthly is available if your turnover is under $500,000, and monthly is optional below $24 million. Returns and payment are due by the 28th of the month following the period end.

In Australia, most small businesses lodge a quarterly Business Activity Statement (BAS), due 28 days after the quarter ends. Lodging through a registered BAS agent usually earns a short extension. Businesses over $20 million turnover lodge monthly.

Should I register voluntarily before I hit the threshold?

Sometimes — it depends on who you sell to and what you buy.

Registering early can help if:

You're buying a lot of stock, equipment or services and want to claim the GST back on them
Your customers are mostly other GST-registered businesses, who don't care because they claim it back anyway
You're clearly going to cross the threshold soon and would rather not reprice mid-year

Registering early hurts if:

You sell mainly to consumers. Adding 15% (NZ) or 10% (AU) either raises your prices or eats your margin — there is no third option
You'd rather not have the ongoing filing obligation yet

That last point is worth taking seriously in Australia, where voluntary registration creates BAS obligations that continue until you actively cancel.

What happens if I register late?

You'll generally still owe the GST on sales made after you should have registered — whether or not you charged it to customers.

That's the painful part. If you crossed the threshold in month four and only registered in month nine, the GST on those five months of sales is still payable. You either go back to customers for it, which is rarely realistic, or you absorb it out of margin you've already spent.

This is the single most common expensive tax mistake we see ecommerce owners make, and it's entirely avoidable by watching one number.

How to keep track without thinking about it

The mechanic is simple: know your rolling 12-month gross sales, and know how close it is to the threshold.

Most store owners check this occasionally, in a spreadsheet, usually after something prompts them to worry about it. That's how people end up registering five months late.

This is part of why we built Rev Room — it tracks real profit for NZ and Australian Shopify stores, including GST set-asides and thresholds, so the number is in front of you rather than something you go looking for. But whether you use software, a spreadsheet or a calendar reminder matters far less than checking it regularly.

The short answer

New Zealand: register once taxable turnover exceeds or is likely to exceed $60,000 in any 12-month period. GST is 15%.
Australia: register once GST turnover reaches $75,000 in any 12-month period, within 21 days. GST is 10%.
Measure gross sales, not payouts and not profit.
Registering late is expensive; registering early is a pricing decision.

General information only, current as at 20 August 2026. GST rules change and your situation is specific to you — check ird.govt.nz or ato.gov.au, and talk to your accountant before making decisions.