Queensland Government
Department of National Parks, Recreation, Sport and Racing

Want to know how the GST works? Want to know what an Australian Business Number is? Want to know if you should register for GST?

In short, non-profit sport and recreation organisations must register for GST if their annual turnover is $100,000 or more. If your turnover is lower, you may still choose to register in order to be reimbursed for the GST you pay.

To be a part of the GST system, you must have an Australian Business Number (ABN). You can register your organisation for an ABN without also registering as part of the GST system. Most organisations find having an ABN makes dealing with businesses and government easier.

Information is available at the following websites to help you understand the GST:

For further information contact your accountant.