|
|
此文章由 jeff_lawsons 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 jeff_lawsons 所有！转贴必须注明作者、出处和本声明，并保持内容完整
I am not aware of any specific tax rules dealing with the receipt of Government grants by a not-for-profit organization. The normal GST rule applies.
The Tax Office view of the GST treatment of Grant is discussed in GSTR 2012/2.
It is common for a grantor and grantee to enter into a grant agreement which establishes rights and obligations between the parties. You will need to determine whether the grant received by the not-for-profit organization represents consideration for a supply. The GST treatment really depends on the whether there is a provision of consideration.
The following paragraphs from GSTR 2012/2 may be relevant:
1. Para 28 - Payment for the entry into an obligation to do or refrain from doing something
Where a supply is constituted by the payee entering into an obligation with the payer to do or refrain from doing something and the payment is made to secure that obligation, there is a sufficient nexus between the payment and the obligation. This is because the financial assistance payment is made in connection with, in response to, or for the inducement of the entry into the obligation.
2. Para 104 - No consideration - gifts to non-profit bodies
The making of a gift to a non-profit body is not the provision of consideration
3. Para 119 - An expectation is created between the parties and nothing more
Where the financial assistance payment is made in circumstances where a party expects that something will be done, and it does not involve a binding obligation or the supply of goods, services or some other thing, there is no supply. |
|
养孩子的乐趣 (2006-11-10) sail 
发表于 2015-11-30 16:47
