Australia GST for Spiritual Coaches and Tarot Readers: The $75,000 Threshold Explained (2026)
Australia GST threshold: AUD $75,000 gross turnover. 10% rate. Non-residents must register if AU sales exceed $75k. MoR platforms handle it automatically.
If you sell digital products or services to Australian customers - readings, courses, templates, astrology reports, subscriptions - the ATO has rules for you. Whether you're based in Australia or overseas, the $75,000 threshold is the number that determines when you must collect and remit GST.
This article covers how the threshold works, what qualifies as a digital service, and what the practical options are for practitioners who want to avoid the registration burden. Not tax advice - consult a registered tax agent for your situation.
The GST Threshold: AUD $75,000
Australia's GST registration threshold is AUD $75,000 in annual turnover. This threshold has been unchanged since GST was introduced on July 1, 2000.
"Turnover" means gross revenue - sales before expenses. Profit is not the measure.
If you reach or reasonably expect to reach $75,000, you must register within 21 days. Not after you cross it - within 21 days of when you realize you'll cross it.
Two Ways the ATO Measures Your Turnover
The ATO uses whichever measure triggers registration first:
- Actual turnover: current month + previous 11 months combined
- Projected turnover: current month + next 11 months estimated
If either measure reaches $75,000, registration is required. A practitioner whose projected revenue for the next 12 months exceeds $75,000 must register even if historical revenue hasn't reached that point yet.
The GST Rate: 10% on Taxable Supplies
Once registered, you charge 10% GST on every taxable sale to an Australian resident. You collect it from the customer and remit it to the ATO.
You must display GST-inclusive prices on your sales pages and invoices if you're selling to Australian consumers. A reading listed at AUD $100 means you collect $100 and remit $9.09 GST to the ATO (because $100 / 1.1 = $90.91 + $9.09 GST).
What Digital Products and Services Are Covered
Since July 1, 2017, the ATO classifies these as "imported digital services" subject to GST when sold to Australian consumers:
- Online courses and educational content
- Downloadable e-books, templates, PDF guides
- Meditation audio and video content
- Paid subscriptions and membership access
- Astrology reports delivered by email
- Video readings delivered digitally
- Software access and apps
If you deliver it digitally and an Australian consumer buys it, it's in scope.
Non-Resident Sellers: The Simplified GST Registration
A US-based astrologer, a UK-based tarot reader, an EU-based healer - all of them must register for Australian GST if their sales to Australian consumers exceed AUD $75,000 per year.
The ATO provides a Simplified GST registration system for non-residents:
- No Australian Business Number (ABN) required
- Register directly through the ATO's website
- File and pay quarterly
- No ability to claim GST credits on Australian business expenses (that requires the standard registration with an ABN)
For most non-resident practitioners, the Simplified system is the only practical path.
Voluntary Registration Below $75,000
You can register for GST voluntarily even below the $75,000 threshold. This is worth considering if your Australian clients are GST-registered businesses. When you're GST-registered, they can claim your GST as an input tax credit - which makes your services more attractive to business clients.
For practitioners selling primarily to individual consumers (B2C readings, personal astrology reports), voluntary registration is usually not worth the compliance overhead at low revenue levels.
The MoR Option: Let the Platform Handle It
This is the practical solution for most practitioners who aren't at the $75,000 threshold and don't want the compliance burden:
Merchant of Record platforms handle Australian GST on your behalf.
- Gumroad became a full MoR in January 2025, handling all tax collection and remittance worldwide, including Australian GST, on behalf of sellers.
- DodoPayments operates as MoR across 220+ countries, handling GST, VAT, and sales tax at no additional charge.
When you sell through a MoR platform, you have no direct Australian GST registration obligation for that sales channel. The platform is the seller of record - they collect and remit the tax.
For a full comparison of MoR platforms: DodoPayments vs LemonSqueezy vs Payhip MoR.
Fee Math: What GST Does to Your Pricing
If you're registered and selling a $150 AUD reading to an Australian buyer:
```
GST collected = $150 / 1.1 x 0.1 = $13.64
Your net revenue (before expenses) = $150 - $13.64 = $136.36
```
You set the price inclusive of GST, collect $150, keep $136.36, and remit $13.64 to the ATO.
If you're pricing for international audiences and want to add GST for Australian buyers specifically, most payment platforms (Gumroad, DodoPayments) handle this automatically once they've identified the buyer's location.
Practical Steps if You're Approaching the Threshold
1. Track your Australian customer sales separately from day one - Gumroad and most platforms can filter by country
2. When Australian revenue is approaching $50,000-60,000 AUD per year, consult an Australian tax agent
3. Register before crossing $75,000, not after - the 21-day rule runs from when you reasonably expect to reach the threshold
4. Set up quarterly BAS (Business Activity Statement) filing - this is how GST is reported and paid
For the broader picture of international digital services tax obligations: non-US tax on digital services. For accepting international payments in general: accept international payments. For selling digital products with MoR handling: sell digital products.
FAQ
I'm a US-based astrologer. My Australian sales are $40,000 AUD. Do I need to register?
No - $40,000 AUD is below the $75,000 threshold. You don't need to register. If you sell through a MoR platform like Gumroad or DodoPayments, they handle Australian GST regardless of your sales volume, so you have no direct obligation either way through those channels.
Is the $75,000 threshold in AUD or USD?
AUD (Australian dollars). At current exchange rates (verify current), AUD $75,000 is roughly USD $48,000-50,000. The threshold is applied to your Australian sales in AUD, not your total global revenue.
Do I charge GST on top of my listed price, or is it included?
For registered sellers: GST is included in your listed price for Australian consumer sales. You display the GST-inclusive price. The formula: if you want to net AUD $100, list at AUD $110 and remit the AUD $10 GST. Alternatively, list at $100 inclusive and net $90.91, remitting $9.09.
What is a BAS and how often do I file it?
BAS is Business Activity Statement - the quarterly return you file with the ATO to report GST collected and any GST credits. For most small businesses, quarterly filing is standard. Non-resident Simplified GST registrations also file quarterly. Each BAS covers one quarter; payment is due within one month of quarter end.
Can I claim back GST on business expenses in Australia?
Only if you hold standard GST registration with an ABN. Non-residents using the Simplified GST scheme cannot claim input tax credits. For a non-resident practitioner whose only Australian GST obligation is on sales to Australian consumers, the Simplified scheme is adequate - and claiming input tax credits isn't relevant because you likely have no Australian business expenses.
This article is for informational purposes only and does not constitute tax advice. Consult a registered Australian tax professional for advice specific to your situation.