1. 盈利总额达到$75,000或超过，非盈利总额达到$150,000或超过，都必须注册GST。当盈利总额达到相应标准时，必须在21天以内注册GST。
2. 若想申报商业的燃油税抵免，以及运营出租车，都必须注册GST。
3. 如果总额没有达到标准，可以自由选择注册或者不注册GST。一般情况下，若选择注册GST，必须保证注册时间至少为12个月。

You need an Australian business number (ABN) to be part of the GST system, so if you don’t already have an ABN you can register for that and the GST in the same application. We will notify you in writing of your GST registration details, including the date your registration is effective (and your ABN details, if you haven’t already received them).

You must register for GST if you run a business or enterprise and your GST turnover is $75,000 or more ($150,000 or more for non-profit organisations). You only register once for GST, even if you operate more than one business. You must register within 21 days of reaching the threshold. You may choose to register if your GST turnover is below the threshold.