Commonwealth Consolidated Acts

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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:

                              (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.

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