- Description
- Specifications
This paper concentrates on issues that were applicable after 1st July 2000 for Not For Profit Organisations relative to GST.
Items discussed are as follows:
- GST Is Now With Us
- Treatment Of Business Units As Separate Entities For GST
- Not For Profit Sub Entities
- Taxable Activities
- Non Commercial Activities
- Supply Of Second Hand Goods By A Charity
- Treatment Of Sponsorship/Donations
- School Tuckshop Status - Input Taxed?
- Be Careful With Membership Fees & Donations
- Grants Of Financial Assistance
- Business Activity Statement
- G1 - Total Sales And Income And Other Supplies
- Predominately Long Term Accommodation At Commercial Residential Premises Included In G1
- G2 - Exports (GST Free Supplies)
- G3 - Other GST Free Supplies
- Basic Food And Beverages (GST Free Supplies) In G3
- Health, Education And Child Care (GST Free Supplies) In G3
- Supplies Of Accommodation
- Supplies Other Than Accommodation
- Sale Of Donated Goods
- Raffles And Bingo
- Religious Services (GST Free Supplies) In G3
- Input Taxed Sales
- Financial Supplies
- Acquisitions
- Capital Acquisitions
- Purchase Of A New Motor Vehicle
- Purchase Of A Secondhand Motor Vehicle
- G11 - Other Acquisitions
- Secondhand Goods
- Financial Supply Threshold Exception