Content reviewed and verified by Graham Chee, with 25+ years in accounting, taxation, investment management, governance, risk & compliance. Last reviewed December 2025. Next review scheduled for March 2026.
Understanding GST Compliance
GST (Goods and Services Tax) compliance is a critical requirement for Australian businesses. This comprehensive guide covers everything you need to know about GST registration, BAS lodgment, and maintaining compliance with ATO requirements.
Key Compliance Requirements
GST registration when turnover exceeds $75,000, Quarterly or monthly BAS lodgment, Accurate record keeping for 5 years, Proper tax invoices for all transactions
GST Compliance Process
Register for GST with the ATO, Set up accounting systems, Lodge BAS on time, Maintain proper records, Review and reconcile regularly
About the Author
Graham Chee, FCPA, GRCP, GRCA, IAIP, IRMP, ICEP, IAAP
Principal Advisor & Founder
Graham Chee is a highly qualified business advisor with over 25 years of professional experience spanning accounting, taxation, investment management, governance, risk, and compliance. As a Fellow of CPA Australia (FCPA), Graham brings deep technical expertise combined with practical business acumen. His qualifications include Governance Risk and Compliance Professional (GRCP), Governance Risk and Compliance Auditor (GRCA), Integrated Artificial Intelligence Professional (IAIP), Integrated Risk Management Professional (IRMP), Integrated Compliance and Ethics Professional (ICEP), and Integrated Audit and Assurance Professional (IAAP). Graham has advised hundreds of Australian SMEs on strategic planning, succession, business valuation, and compliance matters, helping business owners build sustainable, valuable enterprises.
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