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  • Part 3 - Non-commercial activities of charities, cost of supply and market value tests 

    (Prior versions of this public ruling, and full details of amendments, are available on our Legal Database - Goods and Services Tax Industry Issues Charities Consultative Committee : Non-commercial activities of charities, cost of supply and market value tests.)

    Issues on non-commercial activities of charities, cost of supply and market value tests.

    In part 3, the word 'charity' refers to an entity that is:

    • an endorsed charitable institution
    • an endorsed trustee of a charitable fund
    • a gift-deductible entity, or
    • a government school.

    These terms are defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). All legislative references made in this issue are to the GST Act unless otherwise stated.

      Last modified: 18 Nov 2013QC 27139