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TitleGST Guide for the Catholic Church GST Guide for the Catholic Church
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The costs associated with the development of the materials set out in this

resource kit have been funded by the Commonwealth Government's GST Start-up

Assistance Program. The costs of mounting seminars based

on the information contained in the resource kit have also

been funded by the same program.

Designed and Printed by

Colourprint Australia Pty Ltd

203 Arden Street, North Melbourne 3051


G S T G u i d e f o r t h e C a t h o l i c C h u r c h - A u s t r a l i a


Catholic Bishop

Australian Conference

Australian Conference of

Leaders of Religious Institutes

Page 53

14.1 Based on Turnover

The registration turnover threshold is

$100,000 (for church and charitable


This means that if your turnover

(excluding donations and interest) is

greater than $100,000 per annum you

must register for GST.

If your turnover is less than $100,000 you

can choose to register. You might do this if:

▲ You believe that your turnover may

reach $100,000 within the next twelve

months; or

▲ You wish to claim input tax credits (a

refund) for GST which you have paid on

goods and services which you have

acquired; and

▲ The cost of complying with GST

reporting requirements does not exceed

the amount of input tax credits which

you expect you will be able to claim.

What is turnover?

Whether or not you prepare annual

accounts, you could regard your turnover

as being the total amount of income

received during the year. However some

amounts are specifically excluded from


Turnover includes:

▲ All taxable supplies

▲ All GST-free supplies

Turnover excludes:

▲ General donations (no supply)

▲ Pensions

▲ Patrimony

▲ Sale or transfer of capital assets

▲ Input taxed supplies – investment

receipts, repayment of borrowings.

Registration Turnover Threshold

To determine whether the Registration

Turnover Threshold has been met, regard

must be had to both the current annual

turnover and the projected annual


▲ Current annual turnover = Current

month + previous 11 months

▲ Projected annual turnovers = current

month and next 11 months

If the Registration Turnover Threshold

is reached, the entity must register within

21 days.

Entities with an ABN but not registered for

GST should have regard to their GST

status whenever contemplating a large

transaction (for example, a government

grant). Such a transaction when it occurs

can cause the entity to exceed the

registration turnover threshold.

14.2 Why Register for GST?

The main advantage of registering for GST

is that you will be able to claim a refund

(input tax credits) of GST paid on goods

and services which you buy. The main

disadvantage is the risks in not complying

with the new laws and therefore the cost of


Each Church body which is under the

registration turnover threshold ($100,000)

may wish to consider the types and

volumes of acquisitions (purchases) of

goods and services which it makes and try

to estimate the financial impact of not

being able to claim back amounts of GST

paid out. Entities may be able to utilise the

flexible registration provisions discussed

in Chapter 15 to register some of their

enterprises but not others.

If doubt exists as to whether or not to

register for GST it is advisable to obtain

professional advice.

1 4 . G S T R e g i s t r a t i o n

14. GST Registration

G S T G u i d e f o r t h e C a t h o l i c C h u r c h - A u s t r a l i a


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