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  • GST and non-commercial rules – benchmark market values

    The benchmark market values for a range of supplies for different types of organisations are listed in the tables below. They include 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, you will need to follow the successive market value tests in Section B of the market value guidelines in the CCCRID.

      Last modified: 06 Dec 2017QC 32370