Unit Title Bodies Corporate considering registering for GST

This fact sheet accompanies IS 23/08 GST – Unit title bodies corporate which considers how GST applies to transactions between a unit title body corporate (UTBC), its members and third-party suppliers. This fact sheet provides guidance for UTBCs considering registering for GST. A separate factsheet IS 23/08 FS 2 provides guidance for GST registered UTBCs on transactions they may encounter.