Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 4/5)
Character Range: 235009–237718

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:
 (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.

38‑260  Supplies of retirement village accommodation etc.
  A supply is GST‑free if:
 (a) the supplier is an *endorsed charity that operates a *retirement village; and
 (b) the supply is made to a resident of the retirement village; and
 (c) the supply is:
 (i) a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or
 (ii) a supply of meals.

38‑270  Raffles and bingo conducted by charities 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:
 (i) a supply of a ticket in a raffle; or
 (ii) an acceptance of a person's participation in a game of bingo; or
 (iii) a *gambling supply of a kind specified in the regulations; and
 (c) the supply does not contravene a *State law or a *Territory law.
 (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:
 (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.

Subdivision 38‑I—Water, sewerage and drainage

38‑285  Water
 (1) A supply of water is GST‑free.
 (2) However, a supply of water is not GST‑free under this section if it is: