The use of the benchmarks is limited to the following types of organisations (and supplies by those organisations):
- supported accommodation and community housing (long-term accommodation rates)
- crisis care (short-term and long-term accommodation as appropriate)
- retirement villages not meeting the definition of 'retirement village' in section 195-1 of the GST Act (long-term accommodation)
- residential housing (long-term accommodation)
- 'meals on wheels', charity 'soup kitchens' and organisations that provide or supply meals to the frail, homeless or needy (food guidelines).
The accommodation benchmarks are not for use by organisations if there is a market value that can be established using the first two tests described in Part 3, Issue 1, Section B of the Charities consultative committee resolved issues document (CCCRID). Those two tests in the CCCRID provide the actual market value for a supply or a market value of a similar supply.
The benchmark market values do not apply to the following types of organisations or supplies:
- campsite accommodation
- university halls and colleges
- boarding schools
- non-residential buildings, such as halls and offices.