Most sales are taxable. Your non-profit organisation makes a taxable sale if:
it is registered, or required to be registered for GST
it receives payment for the sale it makes
it makes the sale in the course or furtherance of its activities, and
the sale is connected with Australia.
GST applies to all taxable sales.
GST-free sales
GST-free sales include:
most health and medical care services
most educational services
most food for human consumption (other than prepared foods, confectionary, snacks, ice-cream, biscuits, alcohol, soft-drinks and some other drinks)
some activities of charities and gift-deductible entities
international travel and transport
sales of ‘going concerns’
some dealings with land, and
exports of goods or services (if certain requirements are met).
GST is not charged on GST-free sales.
If your organisation makes GST-free sales, you may be entitled to claim a GST credit for the GST included in the cost of purchases made associated with the sale.
Input taxed sales
Input taxed sales include:
financial supplies
leasing of private residential premises for rent, and
some transactions involving precious metals.
GST is not charged on input taxed sales.
If your organisation makes input taxed sales, for example, it leases residential premises and collects rent, you cannot claim GST credits for the GST included in the cost of purchases made associated with the sales.
Common GST errors
We have identified a range of common problems people encountered when filling out their business activity statements.
For more information on common GST errors, refer to:
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