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 …