Guidelines for the use in business names of the word ‘G.S.T.’ or ‘GST’

'G.S.T' and 'GST' are restricted abbreviations under Part 1 of Schedule 2 of the Names Determination. 

Criteria for the assessment of applications

Applicants seeking Ministerial consent to the use of the abbreviations ‘G.S.T.’ or ‘GST’ or words having a similar meaning in a proposed business name will need to demonstrate:

(a) the business has a connection with an official Government program dealing with the Goods and Services Tax (GST)

(b) the abbreviation ‘GST’ in the name describes accurately the applicant's business that is the giving of advice on the GST

(c) the name as a whole indicates clearly that the entity is not connected with, or provide products or services related to, the Goods and Services Tax (GST).

Further links


Business Names Registration Act 2011

This Act details the legislative framework for business names in Australia.

Business Names Registration (Availability of Names) Determination 2015


This Determination provides the rules for determining whether proposed business names are identical or nearly identical, restricted words and expressions, and the kinds of names that are undesirable.

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Last updated: 30/04/2014 12:00