Work out if your not-for-profit organisations needs to register for GST.
Registering for GST
If your not-for-profit (NFP) organisation's turnover is $150,000 or more, you must register for goods and services tax (GST).
Generally, if your NFP organisation is registered for GST, you will:
- remit GST, which you have charged, to the ATO for their sales of goods and services
- claim credits for the GST included in the price of goods and services bought in carrying on your activities.
If your organisation has a turnover of less than $150,000, you can choose to voluntarily register for GST. This decision should be made based on the administrative needs of your organisation.
Generally, an organisation that registers for GST must stay registered for at least 12 months, even if its GST turnover is less than $150,000.
There are GST concessions available to your NFP organisation. If you receive grants or sponsorships, you may need to pay GST on the amount received.
You can also find out more about GST definitions and how you can structure your NFP organisation for GST purposes.
GST issues registers
For more information and guidance, see:
- Charities consultative committee resolved issues – for guidance on issues identified during industry consultation in the past
- GST issues registers– for issues from the GST issues registers that are not public rulings
- Public Rulings – for issues from the GST issues registers that are public rulings.