Show download pdf controls
  • 1.1.7 Is registration mandatory where there is a mixed strata title scheme (commercial and residential)?

    For source of ATO view, refer to paragraph 14 of GSTR 2001/7 Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover

    ATO position

    Registration is mandatory where a body corporate's GST turnover of taxable supplies and GST-free supplies meets or exceeds $150,000 where the body corporate is a non-profit body. The making of input taxed supplies, for example residential rent, does not contribute to this threshold.

      Last modified: 05 Aug 2016QC 16473