As an Tax Accountant for 11 years, managed a commercial strata as an accountant for 6 years this information incorrect.
GST is registered if the strata has a turnover greater than $75,000. Even if all the income of the strata is just Strata Levies if the total sales are greater than $75,000 then the Strata needs to be registered. But remember that means 10% of levies go to the ATO, this will mean a dip in the strata funds, this tends to mean if the budget is done correctly (and depending on the expenses) the levies will increase by 10%.
To register for GST the Strata must have an ABN – this is generally done upon registration of the Strata. Registering for GST requires simply the Strata legal trading name and the ABN. This is a simple 2 minute process for a tax agent or 20 minutes on the phone for the strata manager. It does not require an TFN, any personal details of the owners corp, owners, tenants no one.
Hope this helps.