Benchmark market values – supply types
The benchmark market values apply to the following types of supplies:
- short-term accommodation
- short-term board and quarters
- long-term accommodation
- long-term board and quarters
- employment services.
The benchmark market values provided below are based on the GST-inclusive market value.
These guidelines can be relied upon as appropriate market values for use in considering the market value test in subsection 38-250(1) of the GST Act.
You cannot average the market value when your organisation provides services across a range of locations covered specifically by these guidelines.
For example, you cannot average short-term accommodation market values for Sydney ($185.00) and other country centres in NSW ($110.00) to arrive at an average value of $147.50.