GST Fundamentals

GST Fundamentals

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:

  • maintains an independent system of accounting
  • can be separately identified from the main organisation by its location or by its activities.

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.


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