一个有GST 登记的 Not-for-profit 组织 收到当地政府的grant 用来建办公室。请问这个grant是否要申报GST？谢谢
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要收的
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当然要申报GST
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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.
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If the grant amount is huge and the agreement is not clear , i will suggest you to get a private ruling.
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Thanks Jeff for your complete explanations about GST on government grants. As you mentioned, "supply" is the main consideration for this issue, I had a closed look of the grant agreement and it is not clear to show any binding obligation between the grant provider and the not-for-profit organization, that means there is not any specific supply from the organisation in return for the funding. I agree with your suggestion to apply for a private ruling, but I am not quite sure how to do it.
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https://www.ato.gov.au/General/ATO-advice-and-guidance/ATO-advice-products-%28rulings%29/Private-rulings/Applying-for-a-private-ruling/
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Thanks for sharing.
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