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:

  1. AUSid is secure
  2. Using AUSid
  3. Help accessing your AUSid account
  4. Supported services
  5. More information
  6. Terms and conditions of use
  7. Privacy notice

FJM 23.9.18

[ATO website: AUSid page; LTN 182, 20/9/18; Tax Month – September 2018]


CPD questions (answers available)

  1. Do ‘overseas limited registered entities’ have to transact with the ATO, under our GST law?
  2. Would a paper based system have been adequate?
  3. Has the ATO created a system to deal with this?
  4. Is it’s name: ‘AUSgo’?
  5. Has the ATO got a page on its website explaining this system?


About the author