Track GST turnover with a rolling monthly worksheet
Track GST turnover with two rolling views: the current month and previous eleven months, and the current month and next eleven months. Keep unusual transactions and assumptions visible. A financial-year sales total or bank-deposit total is not a substitute, and the registration decision still needs the applicable inclusion rules and exceptions checked.
What you’ll get from this guide: A dated current/projected turnover tracker with a specific registration-review question.
- Use rolling months rather than only the financial year.
- Separate observed sales from projections and label assumptions.
- Review unusual receipts and current rules before deciding registration.
Use this tracker to spot when GST registration needs attention as sales grow. Review it each month and whenever a major contract or change makes the old projection unreliable.
Keep two rolling periods
The current ATO GST registration guidance describes current turnover using the current month and previous eleven months, and projected turnover using the current month and next eleven. For an ordinary business it gives a $75,000 threshold; non-profit organisations and particular activities require separate consideration.
The tracker starts with monthly detail. Grouped rows in the example are only a compact display of explicitly repeated inputs. In your file, give every month its own row and source.
Fictional September 2026 review; transaction inclusions still require confirmation.
| Month or group | Current-turnover input | Projected-turnover input |
|---|---|---|
| October 2025 to August 2026 | $5,000 each × 11 = $55,000 | Outside projected period |
| September 2026 | $6,000 | $6,000 |
| October 2026 to August 2027 | Outside current period | $6,500 each × 11 = $71,500 |
| Rolling total | $61,000 | $77,500 |
The repeated monthly inputs are an explicit fictional assumption, not a method for replacing actual sales records. Review the $77,500 projection and transaction inclusions promptly.
Explain what is in the input
Use sales records and retain the GST and inclusion adjustments. A loan, owner contribution or other receipt may appear in the bank without being sales turnover. A profit and loss report may also use a reporting period or classification that differs from the calculation needed here.
Keep unusual items in a verification column. The ATO source describes exclusions and differences for projected turnover, including capital-asset sales, and a qualification where current turnover reaches the threshold but projected turnover is below it. Those rules need review before an apparent crossing becomes a conclusion.
Record why the projection changed
Use signed work, bookings and other relevant evidence to explain forecast amounts. Write down the assumption for unsigned work rather than disguising it as a confirmed sale. Keep previous versions so the timing of the review can be followed.
In the example, the current total is $61,000 and projected total is $77,500. The difference is caused by the assumed future monthly input of $6,500. The arithmetic identifies a review question; the actual transaction and registration rules still need confirmation.
Put a date on the next action
Copy the rolling GST turnover tracker
Copy the template, save a text file for offline use, or print this page with its examples and sources. Fill in your own copy and check it before relying on it.
Review date Month Actual/projected Sales input Source GST component Unusual receipt Inclusion question Projection assumption Current rolling total Projected total Agent review/action date
The current ATO page describes a 21-day registration requirement once registration is required. Ask the agent to establish the actual trigger and date promptly rather than waiting for the next annual return. Keep their response with the tracker.
Once the requirement has been confirmed, the GST registration guide covers the application process. Preserve this rolling schedule for subsequent reviews instead of discarding it once the form is lodged.
Key takeaways
- Use rolling months rather than only the financial year.
- Separate observed sales from projections and label assumptions.
- Review unusual receipts and current rules before deciding registration.
Where to get help
Use the current ATO registration page with a registered tax or BAS agent.
Related tasks
Continue through the tax records and business money guides.
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Where to go from here
Book depreciation vs tax depreciation: reconcile the difference
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10 min readHow to Register for GST in Australia (and Whether You Should)
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General information only. This guide doesn't take your personal or business circumstances into account and isn't financial, legal or tax advice. Rates and thresholds change — check the official sources linked in this guide and get qualified advice where your circumstances require it.