Are Conservation Councils and similar organisations entitled to ITEC (Income Tax Exempt Charity) status?
Each council would need to self assess against the above criteria. See Charity Pack for details. • Do environmental/conservation organisations fall under the ‘Community Care’ category of GST-free supplies? The term ‘community care’ is defined in section 45-3 of the Aged Care Act 1997. It does not relate to environmental/conservation issues. • What is the GST treatment of payments made to a conservation body in return for advertising/sponsorship? Assuming the body providing the advertising is registered for GST, this will constitute a taxable supply (of advertising). The recipient of the monies would therefore be required to pay 1/11th of the amount received to the Commissioner of Taxation. If the payer of the monies is registered for GST, they will be entitled to an input tax credit of the same amount. • Are free services provided by conservation groups subject to GST? A key element of a taxable supply is that it is made for consideration. The term consideration has a very broad meanin
