A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-G - Activities of charities etc.  

38-270   Raffles and bingo conducted by charities etc.  

A supply is GST-free if:


the supplier is an * endorsed charity , a * gift-deductible entity or a * government school ; and

(b)    the supply is:

(i) a supply of a ticket in a raffle; or

(ii) an acceptance of a person ' s participation in a game of bingo; or

(iii) a * gambling supply of a kind specified in the regulations; and

(c)    the supply does not contravene a * State law or a * Territory law .

(Repealed by No 169 of 2012)


Subsection (1) does not apply to a supply by a * gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997 ) under section 30-120 of the ITAA 1997, unless:


the supplier is:

(i) an * endorsed charity ; or

(ii) a * government school ; or

(iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

(b)    each purpose to which the supply relates is a * gift-deductible purpose of the supplier.


This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution.

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