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Not for profit organisations


Within the GST environment, a non profit organisation will need to : classify the supplies that it makes into GST-free, GST taxable or input taxed; have a system to trap GST credits on the purchases they make; and have a system which can effectively balance the amount of GST payable and claim as credits GST paid on purchases and the credits for GST paid in fuel. The presentation outlines : What is a non-profit; Are non-profits treated differently?; Clubs and associations; Compliance systems; GST Free in Health and Education; Non Commercial supplies of Charitable institutions; Nominal Considertion; Second Hand Goods; Raffles and Bingo; When is a grant taxable; Contra deals; Vouchers; and Motor vehicles.

Author profiles:

Peter Siebels CTA
Peter is Principal at 4D Advisory, a business specialising in the needs of Family owned businesses. He was formerly National Managing Partner of the Private Enterprise practice for KPMG in Australia, a member of KPMG's Global Middle Market Executive and a National Board member of KPMG. During his 30 year career at KPMG, he was Tax Partner from 1996, Partner in Charge of Tax Consulting in SA from 2001 - 2007 and was appointed Chairman of Partners, SA in 2003, a role he held until 2011. Peter is a former Chairman of TTI State Council, current Board member of the RAA and the Electricity Industry Superannuation Scheme and sits on a number of other Private Company and Non Profit Boards. He was previously a member of the Board of Business SA, the State Theatre Company and the Walford Anglican School for Girls, and now focusses on balancing his Board portfolio with advising a number of family businesses. He is passionate about the challenges confronting private enterprise and their important role in driving economic activity. Current at 18 November 2015 Click here to expand/collapse more articles by Peter SIEBELS.
David is a Director of KPMG and specialises in indirect tax advice including GST. He joined KPMG in 1994 following a 17 year career with the ATO. David provides advice to clients in relation to GST risk and has dealt with the ATO in GST risk reviews, sampling and audits. During this time he has been acquainted with many aspects of GST adjustments. David is a highly regarded presenter of technical papers to the accounting and taxation profession.
Current at 23 February 2006
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Individual sessions

Not for profit organisations

Author(s):  David KUHNE,  Peter SIEBELS

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