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Office of FINANCIAL SERVICES

Conferences and seminars

GST status

All supplies made to external recipients in connection with Macquarie University conferences, seminars and other similar events are subject to GST and include:

  • Conference/seminar/workshop/symposium attendance fees,
  • Presentation fees,
  • Facility hire charges,
  • Booking fees,
  • Sales of drinks and refreshments (including sales to staff and students),
  • Meals charged as part of the conference/seminar/workshop/symposium, and
  • Cancellation fees and charges

Deposits

Deposits that are not refundable and receipted directly into income are subject to GST (see exception below)

All the above transactions are coded into the Finance One general ledger with a C code (C means subject to GST at the current rate of 10%).

Tax Invoices

Documents of offer such as conference/seminar/workshop registration forms and journal subscription forms that are used as tax invoices under Section 29-70(1) of the GST legislation when the offer is accepted by a prospective recipient must include (1) to (7) below:

  • “This document will be a tax invoice for GST when fully completed and you make a payment. ”. (Please note the word TAX INVOICE is to be prominently displayed, and
  • The suppliers Name (Macquarie University), and
  • The ABN of the supplier (ABN of Macquarie University), and
  • The name of the recipient ( required only when the invoice amount is $1000 or more GST inclusive), and
  • The address or ABN of the recipient (required only when the invoice amount is $1000 or more GST inclusive), and
  • A description of the good(s), service(s) or thing(s) being supplied (e.g., conference title, date of conference). If the invoice amount is $1,000 or more GST inclusive, the quantity of the goods or things or the extent of the services supplied, and
  • The GST-inclusive price of the taxable supplies. If all items are taxable, acceptable wording includes "GST included in the total" or "Total includes GST".
  • Example - tax invoice (Word) that complies with the legislation

No duplicate tax invoice must be issued

The rationale of modifying an offer document such as a registration form to be a tax invoice is to save the Division/Offices administrative time and cost in having to issue a tax invoice, if the offer is accepted and paid.

No tax invoices are to be issued from the "three parts" tax invoice booklet, collected from the cashier, if your registration form has been modified as a tax invoice. It is illegal to issue two tax invoices for the same supply.

You either use the Registration/Tax Invoice option or hand write the tax invoice from the "three parts tax invoice booklet"

Receipts

If your customer wants a receipt in addition to a Registration form/tax invoice, as in some cases when the individual pays cash, you issue a receipt from a receipt book collected from the cashier

The cashier has stock of two separate booklets:

  • receipt book with no GST and should be used for supplies that are not subject to GST, or for small few dollars unconditional donations or for which a tax invoice has already been issued. It has no tax invoice wording and has no GST
  • Example - receipt (Word) It is simply acknowledging money received and not a tax invoice.
  • This should only be used for supplies with GST. It has the wording on top "TAX INVOICE" and has at the bottom "The total price includes GST". It has the name Macquarie University and the ABN number. Do not issue this if a tax invoice has already been issued.

For taxable supplies up to $82.50 GST inclusive, there is no legislative requirement to issue a tax invoice. It is the University policy that all tax invoices above $82.50 GST inclusive must be issued centrally by the Finance Office. Divisions and Offices are to complete a Request for an invoice form (Word).

The tax invoice booklet is usually used only when Division/Offices receive cheques or cash for taxable supplies directly from customers that they cannot before hand request a tax invoice from the central Finance Office.

If you are doubtful as to which booklet to use, please contact Kinga Szkutnik on 1678 or Jovan Ristoski on 1684 . Please do not seek GST advice from the cashier. The cashier does receipting of money and holds stock supply of receipt books and tax invoice booklets

Notes for deposits

Deposits held as security and are refunded to payee are not subject to GST. They are out of scope of GST, the money received not being consideration. Such transactions are coded NA (out of scope of GST)

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