Do I have to register my business for GST?

You need to register for GST if you have a company that earns more than $60,000 a year, or you earn more than $60,000 a year as a self-employed individual. 

If you’re an individual, the $60,000 threshold applies only to the income you earn that isn’t liable to PAYE. For example, if you do $15,000 worth of freelancing on top of a salary that has PAYE applied to it, you don’t have to register for GST. But you can if you want to. 

Some people register for GST even if they don’t have to. It means they can claim GST on materials and services they use for their business. If you decide to go this way, you need to be aware that your prices to customers must include GST. Also, you are obligated to do GST returns on time, every time.