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Guides

Short, plain-English answers to the tax, invoicing and admin questions Australian sole traders and small businesses actually search for. Every guide cites the official ATO, ASIC or business.gov.au page it came from, so you can check the rule at the source — and each one links to the free calculator that does the arithmetic.

Every guide

GST

How do I register for GST in Australia?

The GST registration threshold, the 21-day deadline, what counts as GST turnover, and how to register through the ATO once you have an ABN. Sourced from the ATO and business.gov.au.

GST / BAS

When is my BAS due?

Every Australian BAS due date: 28 October, 28 February, 28 April and 28 July for quarterly lodgers, the 21st for monthly, plus the two-week online concession and the BAS agent dates.

Invoicing

What has to be on a tax invoice in Australia?

The seven details a valid Australian tax invoice must show, the extra detail needed for sales of $1,000 or more, the 28-day rule, and the mistakes that make an invoice invalid.

Registrations

What is the difference between an ABN and an ACN?

An ABN is 11 digits from the Australian Business Register; an ACN is 9 digits from ASIC and only companies have one. What each is for, and which one belongs on your invoice.

Registrations

How do I apply for an ABN as a sole trader?

Applying for an ABN is free through the Australian Business Register. What you need to apply, how long approval takes, when you must register a business name too, and the websites that charge for it.

Super

Do sole traders have to pay superannuation?

Sole traders don't have to pay super for themselves, but you must pay 12% for eligible workers — including some contractors. Who is eligible, and what changes on 1 July 2026.

Employing staff

When do I have to pay my staff, and when is super due?

From 1 July 2026 employers must pay super every payday, not quarterly, and it must reach the fund within days. Pay frequencies, PAYG withholding cycles and what to set up before you hire.

Pricing

How do I work out my hourly rate as a sole trader?

Markup is not margin. How to go from the income you need and your real billable hours to an hourly rate, with the costs sole traders forget — super, GST and unbillable time.

GST

What counts towards the $75,000 GST turnover threshold?

GST turnover is gross sales, not profit, measured over a rolling 12 months. What is included, what is left out, and how the current and projected turnover tests work.

Record keeping

How long do I have to keep business records in Australia?

Five years is the standard rule for Australian business records, but assets are kept longer. What to keep, how to store it, and what a sole trader can reasonably do.

General information, not advice. These guides describe the published rules. They are not tax, legal or financial advice for your situation.