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  • Part 6 - Second hand goods

    Issue 1: How will second hand goods that are donated to a charity be treated under GST?

    Non-interpretative – straight application of the law


    The donated second-hand goods rules provide that a supply of second hand goods is GST-free if:

    • the organisation that is supplying the second hand goods is an endorsed charity, a gift-deductible entity (GDE) or a government school, and
    • the goods were a gift to the organisation or were supplied by another GDE, endorsed charity or government school to which the goods were also donated.

    However, the supply is not GST-free if the endorsed charity, GDE or government school has dealt with the goods in such a way that the goods no longer have their original character.

      Last modified: 21 Dec 2020QC 27139