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Charities Consultative Committee resolved issues document

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Table of changes

Date

Description

26 July 2000

Religious services – non-commercial activities GST-free?

7 August 2000

Market Value Guidelines – Period of Grace

19 December 2000

Market Value Guidelines and Benchmark Market Values

26 March 2001

Fund-raising events – How do the new provisions work?

26 March 2001

Donations – what is a material benefit?

26 March 2001

Tax Office treatment of breaches of State and territory laws regarding raffles and bingo

2 July 2001

When a grant made by a Philanthropic Trust to a Non-profit organisation may be considered a gift

20 September 2001

Part 5 – F. Supply of meals in boarding schools, University halls and colleges and other residential education settings – Cost of Supply

3 December 2001

Part 1 – ABN and GST Registration

3 December 2001

Part 7 – Reimbursements, volunteers and payments to contractors

20 May 2002

Part 3 – G – Market value of a supply of accommodation

20 June 2002

Part 1 – 1. Who is required to be registered for GST?

7 January 2003

Part 11 – Changes to Aged Care Issues

12 February 2003

Part 3 – Updates to question 6, new question 7 added

1 April 2003

Updates to Part 3 questions 7 and 8, Part 7 question 1, Part 8 question 1, Part 10 questions 4 and 8

4 July 2003

Part 3 – Question 7(A) has been added. Question 7 is now known as question 7(B)

18 December 2003

Part 3 – Question 7(A) Example 2 has been added

6 April 2004

Updates to Part 3 question 7(B), Part 8 question 1, Part 10 questions 4 and 8

30 March 2005

Update to Part 3 – Section C, Benchmark market values for charities

16 September 2005

Update to Part 1 – ABN and GST registration, Specific questions and answers, question 11

16 September 2005

Update to Part 3 – Section C, Benchmark market values for charities

16 September 2005

Update to Part 4 – Fundraising, gifts and donations, Specific questions and answers, question 1

27 October 2005

Update to Part 1 – ABN and GST registration, Specific questions and answers, question 6

27 October 2005

Update to Part 3 – Non-Commercial Activities of Charities, Cost of Supply and Market Value Tests

27 October 2005

Update to Part 6 – Second hand goods

27 October 2005

Update to Part 7 – Reimbursement volunteers and payments to contractors

21 December 2005

Update to Part 3 – Section C, Benchmark market values for charities

23 December 2006

Update to Part 3 – Section C, Benchmark market values for charities

16 July 2007

Update to Part 9 – Vouchers, Specific questions and answers, question 2

24 December 2007

Update to Part 3 – Section C, Benchmark market values for charities

1 January 2009

Update to Part 3 – Section C, Benchmark market values for charities

17 November 2009

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

Last Modified: Tuesday, 17 November 2009

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
Part 13 – Education, education materials, training and childcare
Part 14 – Conservation
Definitions
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