A New Tax System (Goods and Services Tax) Act 1999
View history note
Hide history noteA supply is GST-free if: (a) the supplier is an * endorsed charity , a * gift-deductible entity or a * government school ; and (b) the supply is:
(i) a supply of a ticket in a raffle; or
(ii) an acceptance of a person ' s participation in a game of bingo; or
(c) the supply does not contravene a * State law or a * Territory law .
(iii) a * gambling supply of a kind specified in the regulations; and
(2)
(Repealed by No 169 of 2012)
(3)
Subsection (1) does not apply to a supply by a * gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997 ) under section 30-120 of the ITAA 1997, unless: (a) the supplier is:
(i) an * endorsed charity ; or
(ii) a * government school ; or
(b) each purpose to which the supply relates is a * gift-deductible purpose of the supplier.
(iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or
Note:
This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution.
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