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  • 1.8.4 Is a nominal amount (for example, $2 per week for car parking) charged by a body corporate subject to the GST?

    For source of ATO view, refer to paragraphs 80 to 99 of GSTR 2001/4 Goods and services tax: GST consequences of court orders and out-of-court settlements

    ATO position

    Yes, if the nominal amount is consideration for a taxable supply. A supply of car parking for $2 will be a taxable supply under section 9-5 of the GST Act if:

    • the supply is made in the course or furtherance of an enterprise that the body corporate carries on
    • the supply is connected with Australia
    • the body corporate is registered, or required to be registered.
      Last modified: 05 Aug 2016QC 16473