If your non-profit organisation has a GST turnover of $150,000 or more ($75,000 for organisations that are not non-profit), it must register for GST.
If your organisation has a GST turnover of less than $150,000, it can choose to register for GST. The decision to voluntarily register for GST should be made based on the administrative needs of your organisation.
Generally, an organisation must then stay registered for at least 12 months, even if its GST turnover is less than $150,000.
Calculating your organisation’s GST turnover
An organisation’s GST turnover is its gross income, excluding:
GST included in sales
input taxed sales, and
sales not connected with Australia.
If your organisation is not registered for GST, it will need to look at its GST turnover each month to make sure its turnover is not $150,000 or more. Your organisation’s GST turnover is $150,000 or more if its:
turnover for the current month and the previous 11 months is $150,000 or more, or
turnover for the current month and the next 11 months is likely to be $150,000 or more.
Generally, if your organisation’s turnover is $150,000 or more, it must register for GST within 21 days of the GST turnover meeting the $150,000 GST registration threshold.
How to register
To register for GST your organisation needs to complete an application form.
Before your organisation can register for GST it must have an ABN.
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