The **[[GST|Goods and Services Tax (GST)]]** is a broad-based Australian tax of 10% for any goods or services sold or consumed in the carriage of a business. It is managed by the [[ATO|Australian Taxation Office (ATO)]] and can be coordinated through the [Online Services for Business Portal](https://onlineservices.ato.gov.au/). ^about You must register for GST if annual revenue exceeds AUD 75,000 (or AUD 150,000 for not-for-profits). You may optionally register for GST if your annual revenue does not exceed that amount. Note that being registered for GST is an expectation for certain kinds of services and/or dealing with certain kinds of entities, irrespective of your expected annual revenue. Also note that GST is sometimes perceived as a mark of professionalism for your business; if nothing else, *not* charging GST can signal to other entities that your annual revenue is less than AUD 75,000. If electing to quarterly GST tax periods, a GST return must be lodged each quarter for periods ending 30 September, 31 December, 31 March, and 30 June. These activity statements must be lodged on or before the 28th of the month following, except for December quarter where the lodgement date must be on or before 28 February. Refer to the ATO's resources on [How GST Works](https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/how-gst-works) for more information.