When is a trustee in its capacity as a trustee of a non-complying superannuation fund required to be registered?
A trustee, in its capacity as a trustee of a non-complying superannuation fund is required to be registered for GST purposes if it is carrying on an enterprise and its annual turnover exceeds $50 000. Note: All references to the superannuation fund hereafter are taken to be a reference to the trustee in its capacity as trustee of the superannuation fund.
Related Questions
- When is a trustee in its capacity as a trustee of a non-complying superannuation fund required to be registered?
- Is the superannuation fund or the trustee required to be registered for GST (subject to the enterprise test)?
- When is a trustee of a complying superannuation fund required to be registered for GST purposes?
