GST registered Unit Title Bodies Corporate

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 a UTBC which is already registered for GST. A separate factsheet IS 23/08 FS 1 provides guidance for unregistered UTBCs which may be thinking about registering.