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.
Hi Boronia, it might seem like that, but the owners corporation is a separate legal entity from the owners, with its own Australian Business Number, Tax File Number and tax responsibilities. And it doesn’t matter whether the OC is registered for GST. Its bank account is either in the name of the OC or, if you use a strata managing agent, it may be a trust account operated by the agent. It is not a “joint account” and owners do not have direct access to it and will only be recorded in the account if they are signatories on behalf of the OC.