Volunteers and GST
Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
A not-for-profit organisation must register for GST if its GST turnover is $150,000 or more. If its GST turnover is less than $150,000, it can register if it chooses.
If an organisation is registered for GST it may be entitled to claim GST credits for purchases it makes for its volunteers or when it reimburses its volunteers for expenses they have incurred.
To register for GST, refer to GST registration.
Follow the links below for information on:
Your not-for-profit organisation must be registered for GST to claim GST credits on purchases for volunteers and reimbursements to its volunteers. There are some exceptions.