Tools and Resources

• Goods and Services Tax (GST) is a broad-based tax of 10% on the sale of most goods, services and anything else consumed in Australia.
• If you run a business or other enterprise and have a GST turnover of $75,000 or more or are a not-for-profit organisation with a turnover of $150,000 or more you must register for GST. If you are a not-for profit and your organisation has a turnover of less than $150,000 you can choose whether or not you register for GST.
• For not-for profit organisations, once your turnover reaches $150,000 your organisation must register for GST within 21 days. Any grants received need to be included in your turnover.

Please see the GST and Grants Fact Sheet (PDF, 132 KB) for more information.

• Organisations can register for GST online, by phone or through a registered agent.
• To register for GST your organisation needs to complete an application form available from the Australian Tax Office.
• Before your organisation registers for GST it must have an ABN. You can also register for GST when you apply for an ABN.

Being GST registered means that your organisation:

• Must pay the GST it has collected from sales to the ATO;
• Can claim GST credits for any GST included in the price of business purchases; and
• Must complete a business activity statement (BAS) to report its taxable sales and claim GST credits.

If your organisation receives a grant from the Tasmanian Government, you must be aware that this may affect your organisation’s turnover amount and whether or not your organisation must register for GST.

For organisations that are NOT registered for GST, but by receiving the grant will exceed the GST threshold (or expect to reach the GST threshold) will be required to register for GST, as per the below example:

• Organisation C is a not-for-profit organisation with income of $100,000 per year. The organisation is to receive grant funding of $50,000 which is GST exclusive.  Although the organisation is not registered for GST, it must now register for GST within 21 days and notify  the Tasmanian Government to process the payment totalling $55,000 ($50,000 GST exclusive funding + $5,000 GST component).

Please contact the Australian Tax Office or your accountant for further information about GST, how to register for GST, or the implications of GST for your organisation.

Once you’re told your application has been successful, please check that your Primary Applicant’s contact details in SmartyGrants are current. We’ll send all grant-related documents and emails to that person. If your Primary Applicant is away for a while, we suggest using SmartyFile to store and share key contacts with your team.

Grant funding is based on the information in your application. You must:

• use the grant for the approved purpose,
• follow any terms set out in your grant deed, and
• meet the requirements in the program guidelines.

If these conditions aren’t met — or if false or misleading information is provided — the funding must be paid back to the Department of Premier and Cabinet. At a minimum, you’ll need to submit a final report at the end of the grant to show how the funding was used.

You’ll likely get an email asking you to complete a ‘Grant Agreement and Acceptance Form’ online. You’ll need to provide:

• a correct invoice (see our GST guide under the 'Useful tools' section below), and
• a PDF showing your bank details (must match what you submitted in your application).

Please send these on time so we can pay you promptly. If your grant is a bit more complex, you may get a ‘Grant Document and Invoice Lodgement Form’ instead — see the section below for next steps.

You’ll be asked by email to complete a ‘Grant Document and Invoice Lodgment Form’, plus:

• return the signed grant deed,
• provide an invoice for payment, and
• include bank confirmation details.

Only the signing page of the grant deed needs to be returned, which you can lodge back through SmartyGrants — no need to post hard copies. Before signing, check your organisation’s Constitution to see if a Common Seal is needed for grants of this size. Once we have everything and it’s correct, we’ll finalise the deed electronically and keep it on record.

Finding the right grant can take a lot of time.

Grant Alerts make it easier by sending you information about new grants for community groups and local councils.

Note: These alerts do not include emergency help for individuals.

To sign up, click here: Subscribe to Grants Alerts

To unsubscribe, click here: Unsubscribe to Grant Alerts

The Department may reconsider a decision if the applicant can demonstrate a proven conflict of interest, error in process or discrimination.

If applicants have reason to believe that the proper process was not followed in assessment of an application, a request for review may be submitted.

Grounds for appeal are:

1. The persons making the decision had a direct or indirect financial interest in the outcome of the application.
2. The preparation of the application was affected adversely by incorrect advice provided by a staff member of the Department of Premier and Cabinet.
3. The persons making the recommendations discriminated against the applicant on irrelevant grounds, such as cultural, religious or linguistic background; race; gender; marital status; sexual orientation; or disability.

All requests must be in writing to the contact details shown in these guidelines or to the Manager, Community Grants by email to grants@dpac.tas.gov.au.

Your request must be received within 28 days from the date of the Department notifying you of the decision about your application.