Goods & Services Tax (GST)
|FAQs on GST|
|Guide for Copyright form (98kb - excel)|
|GST Guide (820kb - word)|
|Education Courses Determination (52kb - word)|
|UniSA ABN Information|
|Contact Tax Accountant|
Welcome to the UniSA's Goods and Services Tax (GST) guidance page. This information has been written for the specific use of University staff and addresses common issues and questions.
If after reviewing this site, you have remaining tax related issues or questions, please contact Kristian Thoroughgood, Tax Accountant: Commercial Support, ext 21922.
The Australian GST is a 10% broad-based indirect-tax that is imposed on entities making taxable supplies for consumption within Australia. Most sales occurring in Australia will be taxable supplies unless exempt under a specific provision of the GST Act (for example, supplies of education will be GST free). When an expense that includes GST in the price has been incurred, in most instances Australian GST registered businesses will be entitled to claim this GST component as a refund.
Accordingly the GST impacts all consumers, businesses and other enterprises, including the University, and must be considered whenever the University enters into any transaction with an external person or entity. GST guidance can be found directly below on a range of common transactions and issues. When undertaking complex arrangements including grants, in-kind transactions, dealings with overseas entities or joint ventures/partnerships you should always seek specialist tax advice - please contact the University Tax Accountant.
Common GST Issues
- GST fundamental concepts
- Finance tax codes - Accounts Payable & Accounts Receivable
- Tax invoices (including foreign currency invoices and Recipient Created Tax Invoices)
- Tax determinations for invoices
- Education courses - short courses and field trips
- Research - grants & contract
- Complex research arrangements - ARC and CRC
- Fundraising & non-commercial activities
- Supplies to overseas parties
- Sales of second-hand equipment
- Joint ventures & partnerships
- Whyalla student accommodation
- Reimbursing Staff
- Reimbursing non-staff (volunteers, contractors, students)
University of South Australia ABN 37 191 313 308.
- Notification of Registration for an Australian Business Number from the ATO (PDF 478kb - download Adobe Acrobat)
- Search for ABN at at the Australian Business Register
Kristian Thoroughgood, Tax Accountant: Commercial Support, ext 21922.