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    <title>GST on Donations collected from Customers</title>
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    <description>Collections made by the broadcaster as voluntary donations, fully remitted to a charitable trust and not retained, are not consideration for any supply and therefore fall outside the definitions of service, supply and business for GST purposes; the broadcaster acts as a custodian/conduit and such transactions are treated as transactions in money and are not taxable under GST.</description>
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      <description>Collections made by the broadcaster as voluntary donations, fully remitted to a charitable trust and not retained, are not consideration for any supply and therefore fall outside the definitions of service, supply and business for GST purposes; the broadcaster acts as a custodian/conduit and such transactions are treated as transactions in money and are not taxable under GST.</description>
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