GST and non-commercial rules – benchmark market values
The benchmark market values for a range of supplies for different types of organisations are listed below. It includes our view of suitable market values for certain supplies of accommodation, meals and employment services.
The benchmark market values provide an alternative to the general rules outlined in Section B of Part 3 to the Charities consultative committee resolved issues document (CCCRID).
If your organisation is eligible to apply these benchmarks but chooses not to apply them, you will need to follow the successive market value tests in market value guidelines in the CCCRID.
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