There is a range of GST concessions available to NFPs.
- sale of food through tuck shops or canteens are treated as input taxed
- gifts to NFPs are not considered payment for sale
- increased GST registration threshold of $150,000 etc.
There are additional concessions available for charities, gift deductible funds and government schools.
- non-commercial activities sales below a certain threshold are GST-free
- donated second-hand goods are GST-free and
- eligible to account for GST on cash basis