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GST issues registers

Charities consultative committee resolved issues

This issues register, originally published on our main website, provides guidance on issues identified during past consultation with industry participants.

Issues in this register that are a public ruling can now be found in the Public Rulings section of this Legal Database.

Issues in this register that have not been labelled as public rulings, constitute written guidance. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

If you feel that the guidance in this issues register does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us.

For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term 'Australia' is used in this document, it is referring to the 'indirect tax zone' as defined in subsection 195-1 of the GST Act.

Table of changes

Table of changes
Date Description
19 August 2013 Update to Part 12 - Disability Services
19 August 2013 Update to Part 11 - Aged Care
29 May 2013 Update to part 3 - Section C, benchmark market values for charities
8 March 2013 Update to part 1 - ABN and GST registration, Issue 2, specific questions and answers, questions 1 and 12.
8 March 2013 Update to Part 2 - Accounting and attributions, Issue 1
28 March 2013 Update to part 2 - Accounting and attributions, specific questions and answers, questions 15 and 20
28 March 2013 Update to part 4 - Fundraising, gifts and donations, specific questions and answers, question 22
18 January 2012 Update to part 3 - Section C, benchmark market values for charities
5 January 2011 Update to part 3 - Section C, benchmark market values for charities
4 January 2010 Update to part 3 - Section C, benchmark market values for charities
17 November 2009 Update to Part 3 - Non-commercial activities of charities, cost of supply and market value tests
1 January 2009 Update to part 3 - Section C, benchmark market values for charities
24 December 2007 Update to part 3 - Section C, benchmark market values for charities
16 July 2007 Update to part 9 - Vouchers, specific questions and answers, question 2
23 December 2006 Update to part 3 - Section C, benchmark market values for charities
21 December 2005 Update to part 3 - Section C, benchmark market values for charities
27 October 2005 Update to Part 7 - Reimbursement volunteers and payments to contractors
27 October 2005 Update to Part 6 - Second hand goods
27 October 2005 Update to Part 3 - Non-commercial activities of charities, cost of supply and market value tests
27 October 2005 Update to Part 1 - ABN and GST registration, Issue 2, specific questions and answers, question 6
16 September 2005 Update to part 4 - Fundraising, gifts and donations, specific questions and answers, question 1
16 September 2005 Update to part 3 - Section C, benchmark market values for charities
16 September 2005 Update to part 1 - ABN and GST registration, Issue 2, specific questions and answers, question 11
30 March 2005 Update to part 3 - Section C, benchmark market values for charities
6 April 2004 Updates to part 3 question 7(B), part 8 question 1, part 10 questions 4 and 8
18 December 2003 Part 3 - Question 7(A) example 2 has been added
4 July 2003 Part 3 - Question 7(A) has been added. Question 7 is now known as question 7(B)
1 April 2003 Updates to part 3 questions 7 and 8, part 7 question 1, part 8 question 1, part 10 questions 4 and 8
12 February 2003 Part 3 - Updates to question 6, new question 7 added
7 January 2003 Part 11 - Changes to aged care issues
20 June 2002 Part 1 - 1. Who is required to be registered for GST?
20 May 2002 Part 3 - G - Market value of a supply of accommodation
3 December 2001 Part 7 - Reimbursements, volunteers and payments to contractors
3 December 2001 Part 1 - ABN and GST registration
20 September 2001 Part 3 - F. Supply of meals in boarding schools, university halls and colleges and other residential education settings - cost of supply
2 July 2001 When a grant made by a philanthropic trust to a non-profit organisation may be considered a gift
26 March 2001 ATO treatment of breaches of state and territory laws regarding raffles and bingo
26 March 2001 Donations - what is a material benefit?
26 March 2001 Fundraising events - how do the new provisions work?
19 December 2000 Market value guidelines and benchmark market values
7 August 2000 Benchmark market values for charities
26 July 2000 Religious services - non-commercial activities GST-free?

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