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GST for not-for-profits

NFP organisations must register for GST if their GST turnover is $150,000 or more. GST concessions are available.

Last updated 12 July 2023

Work out if your not-for-profit organisations needs to register for GST.

Registering for GST

If your not-for-profit (NFP) organisation's turnover is $150,000 or more, you must register for goods and services tax (GST).

Generally, if your NFP organisation is registered for GST, you will:

  • remit GST, which you have charged, to the ATO for their sales of goods and services
  • claim credits for the GST included in the price of goods and services bought in carrying on your activities.

If your organisation has a turnover of less than $150,000, you can choose to voluntarily register for GST. This decision should be made based on the administrative needs of your organisation.

Generally, an organisation that registers for GST must stay registered for at least 12 months, even if its GST turnover is less than $150,000.

There are GST concessions available to your NFP organisation. If you receive grants or sponsorships, you may need to pay GST on the amount received.

You can also find out more about GST definitions and how you can structure your NFP organisation for GST purposes.

GST issues registers

For more information and guidance, see:

Not-for-profit organisations must register for GST if their turnover is $150,000 or more. They must include 10% GST on most or all of its sales and can claim a GST credit for goods and services.

If your organisation is registered for GST it will include GST in the price of goods and services unless they are GST-free sales or input-taxed. The type of sale will determine what GST you can claim on purchases.

If your organisation is registered for GST it can claim a credit for GST included in the price of goods and services bought in carrying on its activities. There are conditions that apply before you can claim, and there are types of transactions that you can't claim a credit for.

Find out how your endorsed charity can access additional goods and services tax (GST) concessions.

There are a number of ways you can structure your organisation for goods and service tax (GST) purposes.

If your not-for-profit (NFP) organisation receives grants or sponsorships, it may need to pay GST on the amount received.

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