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  • Benchmark market values – supply types

    The benchmark market values apply to the following types of supplies:

    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.

      Last modified: 06 Dec 2017QC 32370