The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.E.129 Entity (for GST purposes)


An entity (for GST purposes) means:

  • an individual,
  • a body corporate,
  • a corporation sole,
  • a body politic,
  • a partnership,
  • an unincorporated association or body of persons,
  • a trust, or
  • a superannuation fund.

For more information on this topic, refer to the Australian Taxation Office.

Policy reference: SS Guide 4.7.5 A New Tax System (including GST) from 1 July 2000

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