GST concessions

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These concessions, unless specified, do not require GST registration. However, to claim GST credits, a religious institution must be registered for GST and, where required, endorsed by us to access either:

  • GST charity concessions
  • income tax exemption.

A religious institution can register for an ABN and GST if it is carrying on an enterprise.

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GST charity concessions

A religious institution that is an ACNC-registered charity and endorsed by us can access GST charity concessions.

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GST-free supply of religious services

Some goods and services are not subject to GST and do not include GST in their price. These goods and services are referred to as GST-free supplies. If a GST-registered organisation provides a GST-free supply, they are entitled to credits for the GST included in the price of its 'inputs' (the goods or services used to make the GST-free supply).

A religious service is a service supplied by a religious institution and is integral to the practice of that religion.

Examples of a religious service include:

  • worship
  • Sunday school
  • a wedding, funeral or baptism service
  • religious retreats
  • bible study groups.

To access this concession, a religious institution must be an ACNC-registered religious institution but it is not required to be endorsed by us.

Next steps:

GST non-profit concessions

A religious institution, as a non-profit organisation, can self-assess its entitlement to access:

The religious institution is not required to be an ACNC-registered charity nor does it need to be endorsed by us to access these concessions.

A non-profit organisation must register for GST if its annual turnover is $150,000 or more. If its turnover is less, it can register if it chooses.

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    Last modified: 12 Oct 2016QC 35223