# GST Compliance for Digital Sales in Australia > Rules for GST in Australia: rates, thresholds, registration, filing expectations, and Dodo Merchant of Record handling. - **Jurisdiction**: Australia - **Tax Type**: GST - **Standard Rate**: 10% - **URL**: https://dodopayments.com/tax/gst-australia --- ## How GST Applies to Digital Goods -- rate, what's taxable, exemptions, B2B rules Australia applies **10% GST** to most digital supplies consumed in Australia, including SaaS licenses, streaming, hosted software access, online platforms, and downloadable digital content. The modern cross-border framework is often called the **"Netflix tax"** (effective since 2017), which brought offshore digital providers into standard GST collection obligations for Australian consumers. B2C sales are typically taxable when consumption is in Australia. B2B treatment can differ if the customer is GST-registered and provides valid business information, so checkout needs clear buyer-status capture. Exemptions are narrower than many teams expect; assuming a digital service is outside scope because delivery is remote is a common error. Place-of-consumption evidence should combine billing details and service-use indicators so subscriptions, renewals, and one-off charges all apply the same GST rule set. ## Registration Requirements -- threshold, authority, ID format, timeline The tax authority is the **Australian Taxation Office (ATO)**. Remote providers generally register when Australian turnover for taxable supplies reaches **AUD 75,000**. Growth-stage companies should start the process before crossing the threshold because invoicing, product mapping, and internal controls usually take longer than expected. Business identity controls matter in Australia: customer **ABN** capture and validation are central for B2B decisions and record defensibility. Seller registration outputs include tax account details used on invoices and BAS reporting. Typical implementation timing is around 2-5 weeks for entity onboarding plus another sprint for billing-system updates, ABN validation logic, and customer communication changes. ## Filing and Compliance -- frequency, authority name, reporting system, retention GST is reported through the **Business Activity Statement (BAS)** system, commonly on a **quarterly** cadence for many businesses (with monthly obligations in higher-volume cases). Effective compliance means reconciling gross collections, GST charged, adjustments for refunds/chargebacks, and period-specific FX handling where relevant. A reliable close pack should include transaction extracts, GST rate application logs, ABN-based treatment evidence, invoice and credit-note archives, BAS working papers, and submission confirmations. Retention must support audit and review requests, especially where B2B classification changed during the period. If tax codes are updated for new SKUs or bundles, maintain a dated policy note that explains old logic, new logic, and go-live timestamp to prevent retrospective ambiguity. ## How Dodo Payments Handles This Dodo Payments applies Australia GST rules, including consumer taxation and ABN-sensitive B2B treatment paths, directly in checkout logic. In supported Merchant of Record flows, Dodo keeps tax records and BAS-oriented exports tied to payment lifecycle data. This helps reduce manual reconciliation effort at quarter-end. ## Related Pages **Section:** [All Tax Guides](https://dodopayments.com/tax) **See also:** [Australia](https://dodopayments.com/payments-in/australia) | [AUD](https://dodopayments.com/currency/aud) --- ## About Dodo Payments Dodo Payments is the billing & payments platform for AI-first and SaaS companies, operating as a Merchant of Record in 220+ countries. - [Payments](https://dodopayments.com/payments) | [Billing](https://dodopayments.com/billing) | [Distribution](https://dodopayments.com/distribution) - [Pricing](https://dodopayments.com/pricing) | [Documentation](https://docs.dodopayments.com) | [Dashboard](https://app.dodopayments.com)