GST–free supplies by charities

The ATO has updated the web guidance to help you work out if your charitable organisation’s supplies of accommodation are GST-free. If you are an endorsed charity that supplies accommodation, or a registered tax or BAS agent who deals with charity housing groups, then the updates may have an impact on you.

The updated guidance for 2019-20 includes:

  • detailed long-term accommodation tables
  • transitional benchmark market values for long-term accommodation

An endorsed charity has supplies that are GST-free if they provide them for nominal consideration, which means the total payments are:

  • 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.

Endorsed charities that are registered with Australian Charities and Not-for-Profits Commission (ACNC) must also be endorsed by the ATO to access GST charity concessions.

To view the ATO guidance in full, click here.

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