Private ruling: GST and the supply of accommodation by an endorsed charity
Date of advice: 13 October 2016
Published: December 2016

Ruling: Q1: Will the monthly payments to an endorsed charity (you) by entity A under a proposed agreement, form part of the consideration for the supply by you of accommodation to tenants for the purposes of section 38-250 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No, the payments made to you by entity A under a proposed agreement will not form part of the consideration for the supply by you of accommodation to tenants for the purposes of section 38-250 of the GST Act. The payments that you receive from entity A may however be consideration for a supply that you make to entity A under the proposed agreement. | Q2: Is your proposed methodology for ascertaining the GST inclusive market value (MV) of your supply of accommodation acceptable to the Commissioner for the purposes of satisfying subparagraph 38-250(1)(b)(i) of the GST Act? | A2: On the facts provided, your proposed methodology for ascertaining the MV of your supply of accommodation is acceptable to the Commissioner for the purposes of satisfying subparagraph 38-250(1)(b)(i) of the GST Act. This is the case providing you maintain adequate records to evidence and justify the appropriateness of the MV ascertained and you adequately document the process and information collected in determining the relevant MV.


Relevant legislative provisions: All references below are to the GST Act: Section 9-5, | Section 9-15 and | Section 38-250. | The rulings in the register have been edited and may not contain all the factual details relevant to each decision. Do not use the register to predict ATO policy or decisions.


Subject: GST and the supply of accommodation by an endorsed charity: In order to protect the privacy and commercial in-confidence components of this GST private binding ruling, only the following summary is provided.