For example, units of your organisation that are non-profit sub-entities could include a branch, fete, lamington drive or fundraising dinner. This means that where the unit’s GST turnover is less than $150,000, the unit can choose whether it registers for GST or not. Where the unit has a GST turnover of $150,000 or more, it must register separately for GST purposes and will have the same rights and obligations as other GST registered entities.