GST Legislation & Application
The Scout Association of Australia Queensland Branch
Inc is registered for GST under ABN 67 019 153 391 from 1st July 2000.
Under GST legislation, non-profit organisations may choose
to have some (or all) of it separately identifiable branches or units treated
as separate entities for GST purposes. The separate units are called non-profit
sub-entities.
To use this option, the main organisation must be registered
for GST and remain registered. The main entity must also make a note in its
records that its separately identifiable branch is to be treated as a separate
entity (being a non-profit sub-entity) for GST purposes.
Scouts Qld have made this election, so that all Formations are
treated as sub-entities.
A unit will be considered to be independent if it:
As a separate entity a Formation is only required to
register for GST if they have GST Turnover of $150,000 per year or more. GST
turnover is total income (not your profit), less GST included in sales to your
customers and sales to associates that aren't for payment and aren't taxable.
There is an option that Formations could manage their own
GST obligations by registering as a
GST
Branch, but this would need to be organised in collaboration with State Office.