#21746
Boronia
Flatchatter

    A levy is not a charge for “goods and services”, it is simply a transfer of funds from each owners bank account to a mutual account from which bills can be paid. it is no different to you moving money from one of your own bank accounts to another. The ATO was clearly stated in the past that this money in a Strata account is not “income”. Thus I can’t see how it should attract a GST component, whether it is commercial or not.