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Is the superannuation fund or the trustee required to be registered for GST (subject to the enterprise test)?

April 26, 2017Enterprise fund GST registered Subject Superannuation Test Trustee

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Is the superannuation fund or the trustee required to be registered for GST (subject to the enterprise test)?

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It is the entity comprising of the trustee of the superannuation fund that is capable of being registered for GST purposes. A superannuation fund is not a legal person, it does not have the legal capacity to carry out the obligations imposed under the GST Act. The trustee of the superannuation fund has the legal capacity to carry out the obligations under the GST Act. Hence, the trustee is the entity that is capable of being registered. Subsection 184-1(3) provides that a legal person can have a number of different capacities in which the person does things. In each of those capacities, the person is taken to be a different entity.