About Us  |  Shop  | 

Community Resources - for Community GroupsInstitute of Community Directors AustraliaGive Now - for IndividualsJoin In Join Up - for IndividualsCorporate Responsibility - for BusinessGrants Management - for Government
Proudly Supported By The Commonwealth Bank

Raffles and Bingo and the GST

Written by the ATO

Questions and Answers

  • What is the definition of a raffle?

    A raffle is a game of chance where the prizes are either goods or cash or a combination of the two. Where the prize is cash only the charity must be careful that they do not contravene state lottery laws. A supply of a raffle that contravenes the state lottery laws will not be GST free.

  • How will the ATO deal with minor or unintended breaches of State and Territory Law with regards to raffles and bingo?

    Raffles or bingo run by charities will be GST-free if conducting the raffle or bingo does not contravene a State or Territory law. Where a breach of the State or Territory law occurs in a tax period a supply of a raffle ticket or bingo by a charity will be a taxable supply.

    In certain circumstances the relevant State or Territory authority, eg the Office of Lotteries in NSW may exercise its discretion to ignore such a breach because of its minor or unintended nature. As a result the raffle does not contravene the State law. In this case the supply would be GST-free. The ATO cannot comment on how a State or Territory will interpret or apply its laws.

    The ATO does not plan to issue any regulations with respect to raffles and bingo run by charities at this time.

  • How wide will be the definition of raffle and bingo as GST-free activities? Are lotteries, art unions and lucky wheels considered to fit within these definitions?

    Supplies of raffles and bingo by charitable institutions are GST-free if they do not contravene State or Territory law. Generally, when activities require the purchase of a ticket and are liable to chance then they will be considered GST-free. These types of activities will be the subject of regulations

  • For direct Internet links to more information on these types of fundraising - including any forms your group might need - follow this link to Our Community's Best of Community page.

    Our Community Pty Ltd   www.ourcommunity.com.au   ABN 24 094 608 705
    National Headquarters: 51 Stanley St, West Melbourne Victoria 3003 Australia
    (PO Box 354 North Melbourne 3051 Victoria)
    Telephone (03) 9320 6800   Fax (03) 9326 6859   Email service@ourcommunity.com.au

    Tune out the Noise

    Our free membership newsletter, Our Community Matters, keeps you up to date without filling your inbox with junk. Read the latest issue of Our Community Matters or subscribe for free to get it delivered to your inbox.

    Further Information