• 6.7. If the only income of a superannuation fund consists of dividends and interest, is the superannuation fund required to register for GST?

    Non-interpretative – straight application of the law

    Dividends and interest are not included in the GST turnover. Therefore, if the income of the superannuation fund consists only of interest and dividends, the GST turnover for GST purposes will not exceed $75,000. The superannuation fund will not be required to register for GST purposes.

      Last modified: 24 Jun 2015QC 16359