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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1013079949468

Date of advice: 29 August 2016

Ruling

Subject: GST registration

Question

Is Entity A (you) required to be registered for GST?

Answer

Yes, you are required to be registered for GST under section 23-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) as you are carrying on an enterprise and your GST turnover meets the registration turnover threshold.

All legislative references are to the GST Act.

Division 23 provides for when an entity is required to be registered, or may register, for GST. Section 23-5 provides that you are required to be registered for GST if you are carrying on an enterprise and your GST turnover meets the registration turnover threshold specified in section 23-15, which states:

    (1) Your registration turnover threshold (unless you are a non-profit body) is:

      (a) $50,000; or

      (b) such higher amount as the regulations specify.

    (2) Your registration turnover threshold if you are a non-profit body is:

      (a) $100,000; or

      (b) such higher amount as the regulations specify.

Regulation 23-15.01 of the A New Tax System (Goods and Services Tax) Regulations 1999 (the GST Regulations) states:

    For paragraph 23-15(1)(b) of the Act, the amount of $75,000 is specified.

Regulation 23-15.02 of the GST Regulations states:

    For paragraph 23-15(2)(b) of the Act, the amount of $150,000 is specified.

In your case, you carry on an enterprise as a non-profit body and your GST turnover is more than $150,000, which meets the registration turnover threshold amount of $150,000 specified for a non-profit body.

Therefore, you are required to be registered for GST under section 23-5 as you are carrying on an enterprise and your GST turnover meets the registration turnover threshold.

Relevant facts and circumstances

This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.

You carry on an enterprise as a non-profit body.

You are not registered for GST.

Your GST turnover for the purposes of the GST Act is more than $150,000.

Relevant legislative provisions

References to the GST Act:

• Division 23

• section 23-5

• Section 23-15

• Section 9-15.

References to the GST Regulations:

    • Regulation 23-15.01

    • Regulation 23-15.02


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