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Supply of Goods and Services by the University and GST

The University as a registered enterprise is required to pay the Australia Taxation Office (ATO)  1/11 of all considerations received (cash or kind) for providing any supply in the furtherance of the enterprise unless that supply is GST Free or Input Taxed or out of scope of GST.

Acquisitions made by the University and Input tax credits

"Inputs" refer to acquisitions made by the University. With the exception below, the Universty is entitled to claim back from ATO GST paid on goods and services (input tax credit) used in the furtherance of the enterprise, provided we hold a tax invoice for amounts above $55 GST inclusive. The ATO considers a number of things supplied together as one taxable supply. For example, if the transaction comprises the sale of five items, each with a value of $20, then a tax invoice is required because the total value of the taxable supply exceeds $55. The supplier is required to provide a tax invoice within 28 days of request of the recipient.

Exception - The University is not eligible to claim back GST paid:

  • on expenses incurred in deriving input taxed supply. An example of an input taxed supply isthe supply of accommodationby the University to our students and therefore the University cannot claim back the GST paid on expenses incurred in deriving student rental income.
  • compulsory third party insurance premiums.
  • expenses greater than $55 (GST inclusive) where a tax invoice is not held
  • non deductible expenses such as recreational club expenses and entertainment expenses.
  • Refer to Entertainment checklist (Excel).

Division/Offices are required to complete a declaration form (Word) advising Accounts Payable of details such as number of staff and number of guests at the entertainment when approving entertainmnet invoices for payment

  • expenses of a private or domestic nature

University Legislative Status

ABN and GST Registration

The University ABN is 90 952 801 237 and is registered for GST since July 2000.

Endorsed by ATO as a charitable institution

As the University has been established for the advancement of education, the university is an income tax exempt body and holds an endorsement as an income tax charitable entity under Subdivision 50-B of the Income Tax Assessment Act 1997

Endorsed by ATO as a Deductible Gift Recipient (DGR)

The University holds an endorsement as a deductible gift recipient (DGR) under Subdivision 30-BA of the Income Tax Assessment Act 1997

The University is registered for the “Deferring GST Payment on Importation of Goods Scheme”.

Division and Offices are to quote the University’s ABN to the appointed courier or freight forwarder for customs clearance when goods arrive in Australia to avoid GST charged directly by the Customs at the point of goods clearance

The University is classified as a large withholder under the GST Act

As a large withholder, the University is required to lodge its BAS electronically to the ATO not later than 21 days after the month end. The University is grouped for GST purposes with three of its controlled entities, CMBF Limited, Macquarie Research Ltd (MRL), Macquarie Graduate School of Management Pty Limited (MGSM) and a consolidated electronic BAS is lodged with ATO monthly.

The Business Services Unit (BSU) of the Finance Office administers the monthly lodging and reconciliation of the consolidated BAS.

Where Division/Offices are aware of GST mistakes made that require correction journals, the journals with supporting documents must be forwarded to BSU immediately for approval and processing.

To assist in compliance GST exceptions reports have also been developed to identify anomalies to the predetermined GST status of transactions. Anomalies are referred to Division/Offices for corrections. These correction journals are to be received and processed by the Business Services Unit not later than 7 days after the month end.

Entities with no ABN

The University does not deal with entities that do not have an ABN registration, unless they provide a written statement that they meet one of the conditions contained in the ATO form:

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