Compliance program 2011-12

Supplies for nominal consideration

Some charitable institutions and gift-deductible entities are incorrectly treating supplies as GST-free on the basis that they are made for nominal consideration, when they should be taxable or input taxed. Conversely some are treating supplies as taxable or input taxed when they should be GST-free.

We are working with charitable institutions and gift-deductible entities, particularly those providing accommodation, through a range of help and education products, such as tailored mail-outs, publications and consultative forums.

Sections within Non-profit organisations

• Australian Charities and Not-for-profits Commission
• Promoting good governance
• Clubs
• Other areas of focus
• Supplies for nominal consideration
• Public ancillary funds
• Private ancillary funds
• Non-profit law clarification