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  • GST and supplies by charities for nominal consideration – benchmark market values

    GST-free activities

    If you are an endorsed charity, your supplies are GST-free if you provide them for nominal consideration.

    An endorsed charity must be registered with the Australian Charities and Not-for-Profits Commission; it must also be endorsed by us to access these GST charity concessions.

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    Consideration and nominal consideration

    Consideration means all payments, both monetary and non-monetary, made for the supply, regardless of who makes the payments.

    An endorsed charity will make a supply for nominal consideration where the consideration received satisfies any of the following tests:

    • 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.

    This information enables you to compare the consideration received for a supply against benchmark market values to determine whether your organisation's supplies are made for nominal consideration.

    An endorsed charity can also use the cost of supply test which is where the supply is less than 75% of the cost to the endorsed charity for supplying something.

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      Last modified: 08 Apr 2019QC 32370