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Perplex3d(Initiate)Initiate
1 June 2021

I am a service provider to a Not For Profit entity in Australia charging my time for consultation, mentoring and the like. The NFP is not registered for GST.

1. Can the NFP issue a Recipient Created Tax Invoice?

2. Does the invoice, whether RCTI or issued by me, have to include GST?

3. Do I, as a sole trader, need to register for GST?

4. If I purchase anything with GST can I claim it back or off-set it against receipts?

Many thanks,

758 views
2 replies
758 views
2 replies

Most helpful response

Most helpful replyATO Certified Response

_DavidATO(Community Support)Community Support
ATO Certified Response1 June 2021

Hi @Perplex3d,

I'll answer in the same order as your questions.

    • The NFP can provide RCTI if they have been approved by us and have a valid ABN.
    • Yes. The GST amount payable must be shown.
    • For the NFP to issue you a RCTI, you and the NFP must be registered for GST. There is no requirement to register for GST unless you are in the taxi/ride sharing business or your turnover is $75,000 or more.
    • You may be able to claim GST back when you lodge your activity statements, giving that you have registered for GST.

    See more about tax invoices including recipient created tax invoices on our website for more information.

    Hope this helped!

    All replies

    Most helpful replyATO Certified Response

    _DavidATO(Community Support)Community Support
    ATO Certified Response1 June 2021

    Hi @Perplex3d,

    I'll answer in the same order as your questions.

      • The NFP can provide RCTI if they have been approved by us and have a valid ABN.
      • Yes. The GST amount payable must be shown.
      • For the NFP to issue you a RCTI, you and the NFP must be registered for GST. There is no requirement to register for GST unless you are in the taxi/ride sharing business or your turnover is $75,000 or more.
      • You may be able to claim GST back when you lodge your activity statements, giving that you have registered for GST.

      See more about tax invoices including recipient created tax invoices on our website for more information.

      Hope this helped!

      Liked by Perplex3d

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