- The ATO says religious institutions must assess GST registration against the AUD 150,000 turnover threshold.
- Taxable sales like fees, merchandise, venue hire, food/drink sales, and sponsorship/advertising count toward GST turnover.
- GST-free religious activities (e.g. worship, baptisms, weddings, funerals, Sunday School, retreats) still count in turnover calculations if provided by ACNC-registered charities.
- Unconditional donations are excluded from GST turnover.
- If taxable plus GST-free sales reach AUD 150,000 over 12 months, GST registration is generally required unless future projected turnover falls below the threshold.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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