An entity carrying on an enterprise is able to register for GST. Registration is compulsory for entities with a turnover in excess of $50,000 [$100,000 for non-profit making bodies].

Even when not compulsory, there are strong incentives to register for GST – you cannot claim GST credits on acquisitions unless you are registered.

An entity includes the following:
  • an individual
  • a partnership
  • a company, incorporated association or club
  • a trust
  • a superannuation fund
  • an unincorporated association or body or,
  • a government, governmental authority or council

  • An enterprise includes:
  • a business, trade or profession
  • one-off trading ventures and
  • leasing out properties on a regular or continuing basis

  • An enterprise does not include:
  • employees activities
  • private recreational pursuits and hobbies
  • activities carried on by individuals where there is no reasonable expectation of profit.

  • Flinders University and associated companies have been registered for GST and we have included a table detailing the names of the companies in the Flinders University group, together with associates and their relevant ABNs.

    Links to:
    Flinders University Group and Associates
    Invoicing related/affiliated Entities (XLS 22KB)