Catholic GST Religious Group

The Catholic GST Religious Group is administered by the General Secretariat of the Australian Catholic Bishops Conference. The Group was established by Federal legislation in 2000. The legislation allowed for the creation of the Catholic GST Religious Group to eliminate the need for members of this group to first charge Goods and Services Tax (GST) and then claim a GST input tax credit on Intra-Church transactions. It therefore determined that transactions between members of the Catholic GST Religious Group were not subject to GST. The Australian Taxation Office (ATO), according to a private ruling dated 26 February 2001, clarified that there was no discretion on this issue and that GST must not be included in transactions between group members.

A copy of the ATO Private Ruling for members of the Catholic GST Religious Group can be viewed here.

There are five prerequisites for an entity to become a member of the Group.

  1. The entity must be recognised by the Australian Catholic Bishops Conference as a Catholic entity operating in Australia.
  2. The entity must not be a member of any other GST Religious Group
  3. The entity must be registered as an Australian business and possess an Australian Business Number
  4. The entity must be registered for GST with the ATO
  5. The entity must be endorsed by the ATO to access the Income Tax Exemption Charitable Tax Concession

An entity that meets these five prerequisites may apply to become a member of the Group by sending a letter on the letterhead of the entity, requesting admission to the Group, stating that the entity is not a member of any other GST Religious Group and enclosing copies of the following Notifications of Registration from the ATO.

  1. Australian Business Number
  2. Australian Business Register
  3. Goods and services tax (GST)
  4. Endorsement to access the Income Tax Exemption Charitable Tax Concession

Applications must be posted to:

Australian Catholic Bishops Conference
Catholic GST Religious Group Administrator
GPO Box 368, CANBERRA ACT 2601

Please direct all enquiries to:

Catholic GST Religious Group Administrator
gstrg@catholic.org.au


Online and off line payment options
Major credit cards accepted


GPO Box 368
Canberra ACT 2601
Australia

1300 4FAITH (1300 432 484)
Catholic Enquiry Centre

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