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. Formations that exceed this turnover are required to register as a GST Branch. Other Formations that do not exceed this turnover are also eligible to register as a GST Branch if they meet the defined criteria.

Only Formations that are registered as a GST Branch are eligible to lodge an activity statement.



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