Required certification · Australia
Australian Taxation Office (ATO)
Federal tax office: GST, BAS, PAYG withholding, Single Touch Payroll and Payday Super for tradies
Market position
The Australian Taxation Office (ATO) is the federal tax office every trade business deals with, whatever the state. It runs GST registration, business activity statements (BAS), PAYG withholding, Single Touch Payroll (STP) reporting and the super guarantee. It does not license trades, which is done by state regulators.
Australia-specific note
Per business.gov.au, a business must register for GST once its GST turnover reaches $75,000 ($150,000 for non-profits) and needs an ABN first. Employers report pay and super to the ATO through STP-enabled payroll software each time they pay staff, and from 1 July 2026 must pay the super guarantee (12% of qualifying earnings) when they pay wages rather than quarterly (Payday Super).
Pros
- + ABN registration through the Australian Business Register is free
- + Free public ABN Lookup lets customers check a tradie's ABN without logging in
- + GST, BAS and PAYG handled online through ATO Online services for business, or by a registered tax or BAS agent
- + Sole traders can lodge BAS through myGov
- + Employers who report through STP do not need to issue payment summaries or lodge an annual report
Cons
- − Regular BAS lodgement (monthly or quarterly) once registered for GST
- − STP reporting needs payroll software that supports it
- − Under Payday Super (from 1 July 2026) super is due with each pay run, not quarterly
- − Anyone doing your BAS should be a registered agent with the Tax Practitioners Board, business.gov.au advises
Typical Australia pricing
ABN registration is free (business.gov.au); no GST registration fee is listed. Once registered, GST, BAS, PAYG withholding and super obligations apply.
Why this matters for Australia trades
Trade licensing is run by the states: Building Commission NSW issues NSW building and trade licences, QBCC licenses Queensland builders, plumbers and drainers (electrical work is licensed separately by the Electrical Safety Office), Victoria’s Building and Plumbing Commission registers and licenses plumbers, Building and Energy registers WA builders and licenses electricians, plumbers and gas fitters, and CBS licenses South Australian building and PGE contractors. Automatic Mutual Recognition lets licence holders from participating states work in NSW and, depending on the occupation, in WA, usually after notifying; Queensland does not take part. Employers report pay and super to the ATO through STP-enabled payroll software each payday, and from 1 July 2026 must pay the 12% super guarantee when they pay wages.
Australian trades vendor selection is shaped by state-based licensing, Single Touch Payroll (STP) reporting to the ATO, super guarantee payments (due with each pay run under Payday Super from 1 July 2026), GST registration once turnover reaches $75,000 (per business.gov.au), and local lead services such as hipages, Localsearch and Yellow Pages.
Frequently asked
Is Australian Taxation Office (ATO) a good fit for Australia trades?
The Australian Taxation Office (ATO) is the federal tax office every trade business deals with, whatever the state. It runs GST registration, business activity statements (BAS), PAYG withholding, Single Touch Payroll (STP) reporting and the super guarantee. It does not license trades, which is done by state regulators. Per business.gov.au, a business must register for GST once its GST turnover reaches $75,000 ($150,000 for non-profits) and needs an ABN first. Employers report pay and super to the ATO through STP-enabled payroll software each time they pay staff, and from 1 July 2026 must pay the super guarantee (12% of qualifying earnings) when they pay wages rather than quarterly (Payday Super).
What does Australian Taxation Office (ATO) cost in Australia?
ABN registration is free (business.gov.au); no GST registration fee is listed. Once registered, GST, BAS, PAYG withholding and super obligations apply. Pricing and availability can change by region; confirm current Australia pricing on the vendor's site before committing.
Other Australia vendors
Building Commission NSW (formerly NSW Fair Trading licensing)
Required certification
QBCC (Queensland Building and Construction Commission)
Required certification
BPC (Building and Plumbing Commission, formerly VBA)
Required certification
Building and Energy (WA)
Required certification
Consumer and Business Services (CBS, South Australia)
Required certification
Hipages
Lead generation