Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A supply is GST - free if:
(a) the supplier is an * endorsed charity, a * gift - deductible entity or a * government school; and
(b) the supply is:
(i) a supply of a ticket in a raffle; or
(ii) an acceptance of a person's participation in a game of bingo; or
(iii) a * gambling supply of a kind specified in the regulations; and
(c) the supply does not contravene a * State law or a * Territory law.
(3) Subsection (1) does not apply to a supply by a * gift - deductible entity endorsed as a deductible gift recipient (within the meaning of the * ITAA 1997) under section 30 - 120 of the ITAA 1997, unless:
(a) the supplier is:
(i) an * endorsed charity; or
(ii) a * government school; or
(iii) a fund, authority or institution of a kind referred to in paragraph 30 - 125(1)(b) of the ITAA 1997; or
(b) each purpose to which the supply relates is a * gift - deductible purpose of the supplier.
Note: This subsection denies GST - free status under this section to supplies by certain (but not all) gift - deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST - free under this section if they relate to the principal purpose of the fund, authority or institution.