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Work out if, when and how you need to register for goods and services tax (GST). Not every business or enterprise needs to be registered for GST, but penalties may apply if you fail to. Register for GST (and other taxes) If you already have an Australian business number (ABN), you can register for GST online through the ATO Online services for business. GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. Not every business or enterprise needs to be registered for GST, but penalties may apply if. Find out if you need to register your business for GST, what you need, and how to register.