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

Created 13/09/2021

Updated 27/08/2024

If you are an endorsed charity, your supplies are GST-free where you have provided them for nominal consideration. These data tables allow comparison of the consideration received for a supply, against the benchmark market values of previous financial years, 2017-18 to 2022-23 inclusive.

Before you use the benchmark market values for short-term or long-term accommodation and meals, you need to understand the information provided by the links in the “Notes” section of each table to check your eligibility and any other requirements. Information on transitional rates has been included in the long-term tables document.

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Additional Info

Field Value
Title GST and supplies by charities for nominal consideration – benchmark market values
Language English
Licence Creative Commons Attribution 2.5 Australia
Landing Page https://data.gov.au/data/dataset/30430daf-1e05-4685-88a2-4ccfa9a1a39e
Contact Point
Australian Taxation Office
taxstats@ato.gov.au
Reference Period 01/07/2017
Geospatial Coverage http://www.ga.gov.au/place-names/PlaceDetails.jsp?submit1=GA1
Data Portal Data.gov.au