Do not for profits (registered with ACNC) which are registered for GST have to pay GST on grants incoming from overseas for services performed in and out of Australia? For which the beneficiaries of the grants are mostly overseas?
Hi @Zet,
It depends on whether the grant is payment for a supply. If your not-for-profit organisation is registered for GST, you'll need to pay GST on a grant only if you provide something of value in return for it. This applies to both domestic and overseas grants.
If you've entered into a binding obligation to deliver specific services or provide something else in exchange for the grant, this creates a taxable supply. In this case, you'd need to include GST in the grant amount received and remit it to us through your business activity statement.
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