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GST branches, groups and non-profit sub-entities - Tax basics for non-profit organisations

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GST religious groups

Non-profit organisations that are income tax exempt charities and belong to the same religious organisation can form a GST religious group, provided they meet certain requirements.

This means no GST is payable and no credits can be claimed on transactions between group members. However, each member of the GST religious group is still required to be individually registered for GST and account for all its transactions with parties external to the GST group by lodging individual activity statements.

Last Modified: Monday, 12 November 2007

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