The GST Act and TAA now require even more non-residents to interact with the ATO, and it has created the ‘AUSid’ system as portal for these interactions.
- The ATO says AUSid is a simple and secure way for overseas limited registered entities that transact with Australia and are registered for GST to report and pay on their GST obligations.
- It allows individuals associated with overseas limited registered entities to access the ATO’s Online services for non-residents.
- Individuals can download the AUSid application to their desktop, create an account and use it to log in to Online services for non-residents securely on any browser.
- The Online services for non-residents will allow individuals to register, report and pay GST, with the simplified GST system.
To introduce and support this AUSid system, the ATO has a page on its website with the following headings:
- AUSid is secure
- Using AUSid
- Help accessing your AUSid account
- Supported services
- More information
- Terms and conditions of use
- Privacy notice
FJM 23.9.18
[ATO website: AUSid page; LTN 182, 20/9/18; Tax Month – September 2018]
CPD questions (answers available)
- Do ‘overseas limited registered entities’ have to transact with the ATO, under our GST law?
- Would a paper based system have been adequate?
- Has the ATO created a system to deal with this?
- Is it’s name: ‘AUSgo’?
- Has the ATO got a page on its website explaining this system?


