Reply To: Is a body corp a business for GST purposes? › Forums › NCAT – the NSW Tribunal › Is a body corp a business for GST purposes? › Current Page 27/05/2025 at 11:21 am #79696 BoroniaFlatchatter If your plan is not registered for GST, your strata levies are not an invoice for “goods and services”. You are basically just transferring money from your bank account into a “joint account” managed by the OC.