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Office of FINANCIAL SERVICES

Research Grants

This includes research grants received by the University, monetary as well as in kind.

Generally, research grants received by the University are subject to GST. This is because the University generally undertakes to provide research in return for the grant money and/or in kind contribution. Under GST legislation, the research is a supply, and is subject to GST if the grant received, whether monetary or in kind, represents consideration that has a relevant connection with a taxable supply

A supply is a taxable supply when it satisfies four criteria:

  • the supply is made for consideration
  • the supply is made in the course or furtherance of an enterprise that is carried on by the supplier
  • the supply is connected with Australia ; and
  • the person making the supply is registered for GST, or required to be registered for GST
However, a supply will not be a taxable supply to the extent that it is GST free, input taxed, out of scope or export of goods and services

 

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