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End of tax year We’re sending income tax assessments out from late-May until the end of July. If you have a tax bill you may be eligible for an automatic write off. Find out more

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)