2023 GST

GST and charities/ not-for-profits

Published Date: 12 Oct 2023


The GST is a broad-based tax imposed on all entities that carry on enterprises with an annual turnover above a certain level or otherwise elect to register for GST. Unlike other taxes, such as income tax, there is no exemption for charities or not-for-profit bodies. Accordingly, charities and not-for-profits that are required to, or choose to, register, lodge regular activity statements, pay GST, claim input tax credits and issue tax invoices. This article outlines the basic rules of the GST and illustrates the various concessions and exemptions that are designed to alleviate the burden of GST on charities and not-forprofits with respect to certain aspects of their activities. These concessions and exemptions may assist charities and not-for-profits in structuring their affairs so as to minimise the impact of the GST.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


2023 GST

Share this page