• Sales to associates for inadequate payment

    Associates of a non-profit organisation include its non-profit sub-entities.

    If you sell goods or services to an associate at less than their full value, you have to pay GST on the full value of the goods or services sold, if either:

    • your associate is not registered for GST
    • the purchase by the associate is not solely for a creditable purpose.
      Last modified: 07 Jun 2013QC 21235