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251-003 - Not For Profit Organisations - Specific GST Issues

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 Commerci ...Read more
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  • 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