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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 a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and

      (b) the goods were supplied to the institution, trustee, 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 institution, trustee, gift-deductible entity or government school has dealt with the goods in such a way that the goods no longer have their original character.

      (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.

      Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

      (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) a charitable institution or a trustee of a charitable fund; 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 charitable institution, or an *endorsed trustee of a charitable fund, 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 charitable institutions etc.

      (1) A supply is GST-free if:

      (a) the supplier is a charitable institution, a trustee of a charitable fund, 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.

      (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.

      Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

      (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) a charitable institution or a trustee of a charitable fund; 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:

      (a) supplied in a container; or

      (b) transferred into a container;

      that has a capacity of less than 100 litres or such other quantity as the regulations specify.

      (3) It does not matter whether or not the amount of water supplied or transferred fills the container.

      38-290 Sewerage and sewerage-like services

      (1) A supply of sewerage services is GST-free.

      (2) A supply that consists of removing waste matter from *residential premises is GST-free if:

      (a) the premises are not serviced by sewers; and

      (b) the waste matter is of a kind that would normally be removed using sewers if the premises were serviced by sewers.

      (3) A supply that consists of servicing a domestic self-contained sewage system is GST-free.

      38-295 Emptying of septic tanks

      A supply of a service that consists of the emptying of a septic tank is GST-free.

      38-300 Drainage

      A supply of a service that consists of draining storm water is GST-free.

      Subdivision 38-J — Supplies of going concerns

      38-325 Supply of a going concern

      (1) The *supply of a going concern is GST-free if:

      (a) the supply is for *consideration; and

      (b) the *recipient is *registered or *required to be registered; and

      (c) the supplier and the recipient have agreed in writing that the supply is of a going concern.

      (2) A supply of agoing concern is a supply under an arrangement under which:

      (a) the supplier supplies to the *recipient all of the things that are necessary for the continued operation of an *enterprise; and

      (b) the supplier carries on, or will carry on, the enterprise until the

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