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Make sure you know the meaning of unconditional gift when working out if goods and services tax (GST) applies. We have an interpretation statement defining the term and providing examples.

If you make a payment that is an unconditional gift to a GST-registered non-profit, the payment is not:

  • consideration for a supply of goods or services
  • subject to GST.

Interpretation statement 20/09 - GST - unconditional gifts (Tax Technical)