• Part 2: Volunteer working for you

    The second part of the Volunteer checklist contains the tasks that you need to complete to meet your not-for-profit organisation's tax obligations for while your volunteer works for your organisation.

    PAYG withholding

    Goods and services tax (GST)

    If your organisation is registered for GST:

    • Purchases for volunteers
      • Claim GST credits for the GST in the price of purchases it makes for its volunteers in carrying on its activities, except in the following circumstances
      • Do not claim GST credits for the GST
        • in the price of purchases it makes for its volunteers for the purposes of making its input-taxed sales
        • included in the cost of entertainment it provides to its volunteers
         
       
    • Reimbursements to volunteers
      • Do not claim GST credits on reimbursements to its volunteers, except in the following circumstances
      • Claim GST credits on reimbursed expenses
        • directly related to a volunteer's activities for your organisation only if it is an endorsed charity, a gift-deductible entity or a government school
        • incurred by a volunteer authorised to incur those expenses on behalf of your organisation
        • directly related to a volunteer's activities as an officer of your organisation (for example director, secretary or an executive officer)
         
       
    • Keep tax invoices, or documentary evidence if an expense is $82.50 or less (GST inclusive), to claim GST credits on purchases for volunteers and reimbursements to volunteers
    • Supplies to volunteers
      • Do not remit GST on things provided to volunteers if those things are to be used by the volunteer in their activities for the organisation
       

    Next step:

    Part 3: Volunteer leaves

    See also:

    Last modified: 20 Jul 2015QC 46326