ATO Publishes Guidance on Treatment of Supplies by Charities for Nominal Consideration as GST-Free

The Australian Taxation Office (ATO) recently published guidance regarding the treatment of supplies by charities for nominal consideration as GST-free.

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

Supplies by endorsed charities are GST-free if they are for provided for nominal consideration.

GST-free activities

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

An endorsed charity must be …