Guide · Australia
GST basics for Australian cleaning businesses
When you need to register, what changes on your quotes and invoices, and the annual report cleaning businesses lodge when they pay contractors.
Published · Updated
General information, not advice. It doesn’t take your circumstances into account. Check the official sources linked below, and talk to a registered tax agent, accountant or lawyer about your situation.
When you must register
You must register for GST when your GST turnover is $75,000 or more. The ATO counts both your current turnover (this month plus the previous 11 months) and your projected turnover (this month plus the next 11 months).
You have 21 days to register once you reach the threshold. If you are under it, registering is optional.
What changes when you are registered
- You add GST (10%) to the price of your taxable sales, such as cleaning services.
- You can usually claim GST credits for the GST included in your business purchases.
- You lodge a business activity statement (BAS) to report and pay GST.
Quotes and prices
Make it clear whether your prices include GST. Clients compare totals, so a price “+ GST” should say so on the quote and the invoice.
Tax invoices
If a customer asks for a tax invoice, you need to give them one within 28 days, unless the sale is $82.50 or less including GST. A tax invoice shows, among other details, that it is a tax invoice, your identity and ABN, the date, a description of what you sold, and the GST.
For sales of $1,000 or more, the invoice also needs the buyer’s identity or ABN. Check the ATO page for the full list.
Paying contractors: the TPAR
If your business provides cleaning services and pays contractors or subcontractors to do cleaning work, you may need to lodge a taxable payments annual report (TPAR) by 28 August each year. Payments to employees are not included.
Whether a worker is a contractor or an employee depends on the whole working relationship, not the label in a contract. The ATO and the Fair Work Ombudsman explain how to work it out.
Official sources
- ATO: Registering for GST (opens in a new tab)
- ATO: Tax invoices (opens in a new tab)
- ATO: TPAR for cleaning services (opens in a new tab)
- business.gov.au: Register for GST (opens in a new tab)
- ATO: Difference between employees and independent contractors (opens in a new tab)
- Fair Work Ombudsman: Whole of relationship test (opens in a new tab)
Checked on 1 Nov 2026. Rules and thresholds change; the official pages are the current version.