I think it still might be worthwhile making enquires with the ATO or someone qualified to give advice. Registering and subjecting any Strata to the GST is not something to do unless you are sure you have to.
The whole issue, to my mind, hinges upon what a Strata’s turnover is. If your turnover is more than $75,000 you will be subject to the GST business requirements.
However from this ATO site:
https://www.ato.gov.au/Business/GST/Registering-for-GST/Working-out-your-GST-turnover/
turnover is defined as (emphasises added):
“Your GST turnover is your gross business income (not your profit), excluding any:
- GST you included in sales to your customers
- sales that are not for payment and are not taxable
- sales not connected with an enterprise you run
- input-taxed sales you make
- sales not connected with Australia.”
My view is that Levys are not income (taxable) and anyway would qualify as being excluded from the definition of turnover under “sales that are not for payment and are not taxable”.
Most Stratas don’t carry on a business and unless they receive considerable income from other activities eg interest or renting out common property I don’t think they would be caught.
I am quite happy to be corrected on this as it is a very relevant and important issue for Stratas that have levys approaching the threshold.