Who can apply
You must be a registered charity with the Australian Charities and Not-for-profits CommissionExternal Link (ACNC) and endorsed by us to access GST charity concessions.
Find out if your organisation is eligible for GST concessions for not-for-profits.
Consideration and nominal consideration
Consideration means all payments, both monetary and non-monetary, for the supply, regardless of who makes the payments.
Nominal consideration is when an endorsed charity makes a supply and the consideration received satisfies the relevant threshold test:
- Accommodation supplies can be GST-free when the consideration for the supply is either
- less than 75% of the GST-inclusive market value of the supply (see market value guidelines), or
- less than 75% of the cost to the endorsed charity to provide that accommodation – the cost of supply test (see cost of supply guidelines).
- Non-accommodation supplies can be GST-free when the consideration for the supply is either
- less than 50% of the GST-inclusive market value of the supply (see market value guidelines), or
- less than 75% of the cost to the endorsed charity to provide that accommodation – the cost of supply test (see cost of supply guidelines).
You can compare the consideration received for a supply against the benchmark market values to determine if your organisation's supplies are made for nominal consideration.