When raffle and bingo tickets are GST-free
A raffle or bingo is a game of chance where the prizes are goods, cash or a combination of both.
Endorsed charities, certain gift-deductible entities and government schools make GST-free sales if they:
- sell raffle tickets or accept admission to games of bingo
- don't contravene state or territory law.
View our definitions of eligible entities for GST concessions if you're unsure if you're one of the entity types listed above.
If you make GST-free sales, you:
- don't need to pay GST on them
- can claim GST credits for the GST included in the price of purchases related to running the raffle or bingo game
- must include these sales when working out your GST turnover.
You can't claim GST credits for non-monetary prizes that were donated to you.
Applying other GST concessions to a raffle or bingo
Endorsed charities, certain gift-deductible entities and government schools may choose to treat certain fundraising events as input taxed. If you sell raffle tickets or run bingo as part of a fundraising event you have chosen to treat as input taxed, the supply of the tickets will also be input taxed. You can't claim GST credits for purchases related to making input-taxed supplies.
For more information, see GST on fundraising events.