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GST and supplies by charities for nominal consideration – benchmark market values

If you are an endorsed charity, your supplies are GST-free if you provide them for nominal consideration.

Consideration means all payments, both monetary and non-monetary, made for the supply, regardless of who makes the payments.

An endorsed charity will make a supply for nominal consideration where the consideration received satisfies any of the following tests:

  • less than 75% of the GST-inclusive market value for supplies of accommodation
  • less than 50% of the GST-inclusive market value for supplies other than accommodation.

An endorsed charity can also use the cost of supply test which is where the supply is less than 75% of the cost to the endorsed charity for supplying something.

To view further information from the ATO, click here.

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