This means the donation is not a gift and will be subject to GST (unless the item is GST-free or input taxed). ... The donor will be entitled to claim a GST credit for the GST included in the amount paid, provided they are registered for GST, and the donation has been made as part of the donor's business activities.

Are donations GST free or bas excluded?

Wages & Superannuation: Neither of these items attract GST. Wages should be reported at W1 and tax withheld at W2 on the BAS. Superannuation is not included on the BAS at all. Donations: Donations are GST Free.

Does a charity charge GST?

A sale of donated second-hand goods by an endorsed charity, gift deductible entity or government school is generally GST-free provided there is no change in the original character of the goods.