GST registration - Tax basics for non-profit organisations

Note: This document forms part of our publication Tax basics for non-profit organisations. To view the full publication, click here. The information in this document has been updated for changes that have occurred since the publication was released in June 2007.

What is GST?

Goods and services tax (GST) is a broad based tax of 10% on the sale of most goods, services and anything else consumed in Australia.

GST is a tax on transactions. Where a non-profit organisation is registered or required to be registered for GST, the price of most sales of goods and services and anything else will be inclusive of GST. Similarly, the organisation may be entitled to claim GST credits on the purchases it makes in carrying out its activities.

In this chapter when we say: sales we are referring to the GST term supplies purchases we are referring to the GST term acquisitions, and GST credit we are referring to the GST term input tax credit.

Last Modified: Tuesday, 11 September 2007