GST rulings and administration
Information we provide in the form of public rulings and tax determinations covers most activities undertaken by non-profit organisations. There may be specific situations that are not covered by a published ruling or determination. In these cases you can ask us for a private ruling on how the tax law applies to your particular situation, transaction or arrangement.
If you have applied for, and received, a private ruling about your situation, and you act in the way you described to us, we are required to apply the law in a way that is consistent with the private ruling.
For more information, or to obtain a private ruling, refer to:
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Many GST problems can arise in non-profit organisations because of simple errors, or staff turnover resulting in a loss of knowledge about GST and how it applies to the organisation.
In partnership with the Australian National Audit Office, we have produced A Better Practice Guide for the Management of GST Administration.
Although the booklet is aimed primarily at government agencies, you can use it and the workbook to help you set up practices and procedures to better manage your GST obligations more effectively.