Does a charity need to be endorsed to access GST charity tax concessions if the charity isn’t registered or required to be registered for GST?
If a charity wants to access GST charity tax concessions, it must be endorsed by us, regardless of whether the charity is registered for GST or not. Endorsement to access GST charity tax concessions is not the same as being registered for GST and the same requirements don’t apply. A non-profit organisation – whether or not it is a charity – must register for GST if it is carrying on an enterprise and its GST turnover is $150,000 or more (GST turnover does not include input taxed sales or donations). Registering for GST, among other things, requires the organisation to complete a BAS on a regular basis.