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  • 1.8.6 Is a body corporate liable for GST on the provision of inspection and certification services pursuant to the Strata Schemes Management Act 1996 (NSW) or comparable state or territory legislation?

    For source of ATO view, refer to:

    • paragraphs 222 to 232 of MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian business number
    • the general principles in Part 2 of GSTR 2006/9 Goods and services tax: supplies

    ATO position

    Yes, if the body corporate is registered or required to be registered for GST. The provision of these services by a registered body corporate is a taxable supply. The body corporate would be required to pay to the ATO, 1/11 of the fees charged for the services, and to issue a tax invoice to the recipient of the services, if requested to do so.

      Last modified: 05 Aug 2016QC 16473