GST Input Tax: Property transactions by non-legal entities

Key requirements

Registered partnerships, limited partnerships, charities and other unincorporated bodies can hold business property through bare trustees because they lack their own legal holding capacity. The GST claim requires both the trustee-addressed tax invoice and documents, such as the trust deed, showing that acquisition was on behalf of the registered non-legal entity. This applies to the property held for its business, subject to the normal input-tax conditions; title alone does not create entitlement for either party. Supplies made by the trustee on the entity’s behalf are attributed to that entity, including gifts, private use and retained property at deregistration. Keep the agency or trust evidence with acquisition and disposal records, and prevent the same tax appearing in both trustee and entity returns.