Show download pdf controls
  • GST–free supplies by charities

    We've updated our web guidance to help you work out if your charitable organisation's supplies of accommodation are GST-free. If you are an endorsed charity that supplies accommodation, or a registered tax or BAS agent who deals with charity housing groups, then the updates may have an impact on you.

    The updated guidance for 2019-20 includes:

    • detailed long-term accommodation tables
    • transitional benchmark market values for long-term accommodation

    We will update the short-term accommodation and meals benchmark market values for 2019–20 when the data is available.

    An endorsed charity has supplies that are GST-free if they provide them for nominal consideration, which means the total payments are:

    • less than 75% of the GST-inclusive market value for supplies of accommodation
    • less than 50% of the GST-inclusive market value for supplies other than accommodation.

    Endorsed charities that are registered with Australian Charities and Not-for-Profits Commission (ACNC) must also be endorsed by the ATO to access GST charity concessions.

    See also:

    Last modified: 23 Apr 2019QC 58616