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If the only income of a superannuation fund consists of dividends and interest, is the superannuation fund required to register for GST?

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If the only income of a superannuation fund consists of dividends and interest, is the superannuation fund required to register for GST?

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Dividends and interest are not included in the annual turnover. Therefore, if the income of the superannuation fund consists only of interest and dividends, the annual turnover for GST purposes will not exceed $50 000.

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