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GST and supplies by charities – benchmark market values

How to determine if supplies made by endorsed charities are for nominal consideration and therefore GST-free.

Last updated 12 September 2023

Confirm the supplies you provide for nominal consideration as an endorsed charity, are GST-free.

Find out when to apply an independent market valuation.

Find out how to apply the benchmark market value when you don't have an independent market valuation.

Access benchmark market value tables for accommodation and meals for the current and prior years.