Examples: No remitting of GST

An adult migrant education organisation provides its volunteers with stationery to be used in teaching English to migrants. The stationery is to be used by the volunteer in providing their services for the organisation. Therefore, the organisation is not required to remit GST when they provide stationery to the volunteers.

A hospital provides meals to its volunteers at its canteen. The meal is provided to the volunteer to help them provide their services to the hospital. The hospital is not required to remit GST on the meal provided to the volunteer.