GST and supplies by charities – benchmark market values

How to determine if supplies made by endorsed charities are for nominal consideration and therefore GST-free.

Last updated 12 September 2023

GST-free activities

Confirm the supplies you provide for nominal consideration as an endorsed charity, are GST-free.

Market valuations

Find out when to apply an independent market valuation.

Applying benchmark market values

Find out how to apply the benchmark market value when you don't have an independent market valuation.

Benchmark market value tables

Access benchmark market value tables for accommodation and meals for the current and prior years.

QC32370