I don’t think those are valid any more Lady P.
One is an old 2009 document while the other is for bodies corporate in general (not specifically strata).
When I looked at this as close as I could it seems that it’s Tax Ruling TR 2015/D1 that became TR 2015/3 that specifically applies to “strata title bodies constituted under strata title legislation”:
http://law.ato.gov.au/atolaw/view.htm?locid=%27TXR/TR20153/NAT/ATO%27&PiT=99991231235958
Ruling
22. A strata title body will not be taxed as a non-profit company even if it includes non-profit clauses in its by-laws.
It’s explained in many places, but here is an example:
Tax status – a strata owners corporation will be taxed as a “for profit” company …
It seems that after that 2015 tax ruling OC/BCs are now always classed as “for profit” organisations. And that mean the $75,000 GST threshold now always applies.