If your organisation is registered for GST it may be entitled to claim GST credits for purchases it makes for its volunteers or when it reimburses its volunteers for expenses they have incurred.
If the purchase or expense is more than $82.50 (GST inclusive) you need a tax invoice to claim a GST credit. Your organisation can still claim the GST credits even if the tax invoice is in the name of the volunteer.
An organisation does not need a tax invoice to claim a credit if an expense is $82.50 (GST inclusive) or less. You only need some documentary evidence of the expense, such as a cash receipt, cheque butt or bank statement.
Find out about:
- Claiming GST credits on purchases for volunteers
- Claiming GST credits on reimbursements to volunteers
- Remitting GST on supplies to volunteers
See also:
Your not-for-profit organisation must be registered for GST to claim GST credits on purchases for volunteers and reimbursements to its volunteers. There are some exceptions.