Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 3/5)
Character Range: 232521–235252

that:
 (a) is supplied by a *ACNC‑registered religious institution; and
 (b) is integral to the practice of that religion.

Subdivision 38‑G—Activities of charities etc.

38‑250  Nominal consideration etc.
 (1) A supply is GST‑free if:
 (a) the supplier is an *endorsed charity, a *gift‑deductible entity or a *government school; and
 (b) the supply is for *consideration that:
 (i) if the supply is a supply of accommodation—is less than 75% of the *GST inclusive market value of the supply; or
 (ii) if the supply is not a supply of accommodation—is less than 50% of the GST inclusive market value of the supply.
 (2) A supply is GST‑free if:
 (a) the supplier is an *endorsed charity, a *gift‑deductible entity or a *government school; and
 (b) the supply is for *consideration that:
 (i) if the supply is a supply of accommodation—is less than 75% of the cost to the supplier of providing the accommodation; or
 (ii) if the supply is not a supply of accommodation—is less than 75% of the consideration the supplier provided, or was liable to provide, for acquiring the thing supplied.
 (4) Subsections (1) and (2) do not apply to a supply by a *gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997, unless:
 (a) the supplier is:
 (i) an *endorsed charity; or
 (ii) a *government school; or
 (iii) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997; or
 (b) each purpose to which the supply relates is a *gift‑deductible purpose of the supplier.
Note: This subsection denies GST‑free status under this section to supplies by certain (but not all) gift‑deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST‑free under this section if they relate to the principal purpose of the fund, authority or institution.

38‑255  Second‑hand goods
 (1) A supply of *second‑hand goods is GST‑free if:
 (a) the supplier is an *endorsed charity, a *gift‑deductible entity or a *government school; and
 (b) the goods were supplied to the endorsed charity, gift‑deductible entity or government school:
 (i) as a gift; or
 (ii) by way of a supply that was GST‑free because of a previous application of this section.
However, the supply is not GST‑free if the endorsed charity, gift‑deductible entity or government school has dealt with the goods in such a way that the goods no longer have their original character.
 (3) Subsection (1) does not apply to a supply by a *gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997, unless:
 (a) the supplier is: