Search for
	In: ato.gov.au Businesses section only	Advanced search Search tips

> Tax topics A-Z > >

What do you want to do?
Lodge a business activity statement (BAS)
Lodge another statement or return
Pay staff
Apply for an ABN, TFN or other registration
Make a tax payment
Find rates, calculators and tools
Find a form or publication
Fix a problem
Get help

Your business situation
Where do I start?
Record keeping & invoicing
Income tax
Expenses & deductions
Employing people
Buying & selling goods and services
Selling real estate, shares or your business
Overseas dealings
Your industry or business type

Tax topics A-Z
A-C
D-E
F-G
H-L
M-R
S-Z
List all

Law, rulings & policy
Legal Database
Law
Rulings & ATO view
ATO policy & guidelines

Compliance issues
Our Compliance program
How we make it easier for you to comply
Tax planning & schemes
Tax evasion & crime
Objections, amendments & reviews

Community consultation
About consultation
Forums
Excise

News and seminars
Communicating with large businesses
Non-profit news service
Speakers and seminars
Activity statement updates
SME Communicator
Workforce education news
Back to business bulletins

Charities consultative committee resolved issues document

Issue 1: How will the provision of disability services be affected by GST?

Principle

All services funded under the Disability Services Act 1986, or under a complementary state or territory law, will be GST-free.

Sections within Part 12 - Disability services

Last Modified: Friday, 27 January 2012

Table of contents

Table of changes

Part 1 - ABN and GST registration

Part 2 - Accounting and attributions

Part 3 - Non-commercial activities of charities, cost of supply and market value tests

Part 4 - Fundraising, gifts and donations

Part 5 - Grants

Part 6 - Second-hand goods

Part 7 - Reimbursements, volunteers and payments to contractors

Part 8 - Motor vehicles and real property

Part 9 - Vouchers

Part 10 - Religious institutions and services

Part 11 - Aged care

Part 12 - Disability services

Issue 1: How will the provision of disability services be affected by GST?

Specific questions and answers

Part 13 - Education, education materials, training and childcare

Part 14 - Conservation

Give us your feedback

© Australian Taxation Office for the Commonwealth of Australia