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
  • meals
  • 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.

    Last modified: 15 Jun 2015QC 32370