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  • GST and supplies by charities for nominal consideration – benchmark market values

    Supplies by endorsed charities are GST-free if they are for provided for nominal consideration.

    GST-free activities

    If you are an endorsed charity, your supplies are GST-free if you provide them for nominal consideration.

    An endorsed charity must be registered with the Australian Charities and Not-for-Profits Commission. It must also be endorsed by us to access these GST charity concessions.

    Find out if your organisation is eligible for charity tax concessions.

    If you are a residential college, see Supplies for residential colleges.

    Consideration and nominal consideration

    Consideration means all payments, both monetary and non-monetary for the supply, regardless of who makes the payments.

    Nominal consideration is when an endorsed charity makes a supply and the consideration received satisfies the relevant threshold test:

    • Accommodation supplies can be GST-free when the consideration for the supply is either:    
    • Non-accommodation supplies can be GST-free when the consideration for the supply is either:    

    You can compare the consideration received for a supply against the benchmark market values to determine if your organisation's supplies are made for nominal consideration.

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      Last modified: 22 Oct 2021QC 32370