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.  

38-255   Second-hand goods  

(1)  


A supply of * second-hand goods is GST-free if:


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


(b) the goods were supplied to the endorsed charity, gift-deductible entity or government school:


(i) as a gift; or

(ii) by way of a supply that was GST-free because of a previous application of this section.

However, the supply is not GST-free if the endorsed charity, gift-deductible entity or government school has dealt with the goods in such a way that the goods no longer have their original character.

(2)  
(Repealed by No 169 of 2012)

(3)  


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:


(a) 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.

Note:

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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