Private ruling: GST registration
Date of advice: 29 August 2016
Published: October 2016

Ruling: Q1: Is Entity A (you) required to be registered for GST? | A1: 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