GST and supplies by charities for nominal consideration – benchmark market values

If you are an endorsed charity, your supplies are GST-free where you have provided them for nominal consideration. These data tables allow comparison of the consideration received for a supply, against the benchmark market values of previous financial years, 2017-18 to 2022-23 inclusive.\r\n\r\nBefore you use the benchmark market values for short-term or long-term accommodation and meals, you need to understand the information provided by the links in the “Notes” section of each table to check your eligibility and any other requirements. Information on transitional rates has been included in the long-term tables document.\r\n

若您为经认可的慈善机构（endorsed charity），当以象征性对价提供相关应税供给时，该供给可享受商品及服务税（GST）免税待遇。本数据集表格可用于比对单份应税供给所收取的对价与2017-18至2022-23财年（含首尾）的基准市场价值。

在将基准市场价值应用于短期住宿、长期住宿及餐饮服务前，您需先查阅各表格"Notes"章节内链接提供的相关信息，以核查自身是否符合资质要求及其他相关规定。过渡税率相关信息已收录于长期数据集表格文档中。