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busy_mum(Newbie)Newbie
14 May 2026

Hi. We are setting up a P&C at our private school and was told by the school principal and business manager that we do not require an ABN or to be registered with ACNC. If we fundraise through raffles, ticketed events and sell second hand uniform items are we required to claim these as income and pay GST? Whereas if we are registered with ACNC we get GST concessions for these things? There seems to be some confusion with the business manager advising we would have to complete BAS etc if we register an ABN.

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1 replies
61 views
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All replies

14 May 2026

Don't listen to school principal and business manager - depending on what state you are in, start with organisations equivalent to this NSW one Home | P&C Federation (or WACSSO in WA) to get a handle on things and really understand your obligations and best operating structure. In my experience most P&Cs operate as an unincorporated association, get an ABN (required as they are carrying on an enterprise), register with ACNC (reporting requirements are not onerous), register for income tax exempt status and don't register for GST until their GST turnover reaches $150K (which does not include donations and is usually only reached if they run a substantial canteen or similar) and don't need to lodge a BAS unless they are employers or GST registered.

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New P&C setup - Do we need an ABN and Pay GST? | ATO Community