GST for Musicians in Australia: Do You Need to Register?

GST (Goods and Services Tax) is a 10% tax added to most sales in Australia. As a musician, you're required to register for GST once your annual turnover from music exceeds $75,000. Below that threshold, registration is optional — and most working musicians fall below it, at least in the early years.

This guide explains how the threshold works, what happens when you cross it, and what GST registration actually means for the way you invoice.

The $75,000 Threshold Explained

The $75,000 threshold applies to your GST turnover — essentially your gross income from all music-related activities in a 12-month period. This includes gig fees, session work, teaching, merchandise and any other music income. It does not include income you're already collecting GST on.

The ATO looks at two windows: the current financial year to date, and a rolling 12-month period. If your turnover in either window is over $75,000, or you reasonably expect it to exceed $75,000 in the coming 12 months, you must register.

Importantly, this is gross income — not profit. If you earn $80,000 in gig fees but spend $40,000 on expenses, you're still over the threshold and still need to register.

What Happens When You Register for GST

Once registered, you must add 10% GST to your invoices. A gig that previously invoiced at $1,100 now invoices at $1,100 plus GST ($110), totalling $1,210 — or you restructure your rate so the GST-inclusive price stays the same and you're effectively absorbing it.

You're also required to lodge a Business Activity Statement (BAS) — quarterly for most musicians — reporting your GST collected and any GST credits on your business expenses. If you've spent money on equipment, PA hire, or other taxable business purchases, those credits offset what you owe.

The GST you collect belongs to the ATO, not to you. It's worth keeping it separate in your accounting so it doesn't feel like income.

Voluntary GST Registration

You can register for GST voluntarily even if your turnover is under $75,000. The main advantage is being able to claim GST credits on business expenses — particularly useful if you're making significant equipment purchases. The disadvantage is the administrative overhead of quarterly BAS lodgements.

For most musicians under the threshold, the credits rarely outweigh the admin. But it's worth discussing with an accountant if you're making regular business investments.

GST on Your Invoices

Once you're registered, every invoice to a GST-registered client needs to be a tax invoice showing the GST component separately. Dashplan handles this automatically — mark a gig as GST-applicable and the 10% is calculated and split out on the generated invoice, with the correct "Tax Invoice" heading and your ABN displayed.

How to calculate GST on a gig invoice covers the maths and what each line on the invoice should show.