GST on donor acknowledgements: nameplates as mere gratitude are not taxable where no advertising or quid pro quo exists. Where a charitable organisation places a donor's name or nameplate in its premises solely as an expression of gratitude and public recognition, without advertising the donor's business and without any quid pro quo obligation by the recipient, that acknowledgement is not a supply for consideration and is not liable to GST; examples include goodwill inscriptions or memorial attributions on donated items or constructed parts of an institution.