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GST tips for non-profit organisations

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Sales to associates for inadequate payment

Associates of a non-profit organisation include its non-profit sub-entities.

If you sell goods or services to an associate at less than their full value, you have to pay GST on the full value of the thing sold, if:

  • your associate is not registered for GST, or
  • the purchase is not solely for a creditable purpose.

Last Modified: Thursday, 18 June 2009

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