GST for not-for-profits

If your not-for-profit (NFP) organisation's turnover is $150,000 or more, you must register for GST. You can choose to register even if your GST turnover is lower than this.

Generally, organisations registered for GST will:

• remit GST 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 its activities.

If your organisation has a turnover of less than $150,000, it 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.

See also:

• GST definitions

Find out about:

• GST registration
• When to charge GST
• When to claim GST
• GST concessions
• GST branches, groups and non-profit sub-entities
• Grants and sponsorship