When is a trustee of a complying superannuation fund required to be registered for GST purposes?
A trustee in its capacity as trustee of a complying superannuation fund is required to be registered for GST purposes if the annual turnover of the enterprise exceeds $50 000. Where the annual turnover is less than $50 000 the trustee may still choose to register in its capacity as trustee for the complying superannuation fund.
