Preparing Research Budgets
Indirect Cost (Overheads)
The University provides significant infrastructure for the support of research, including access to the University's computing systems; libraries; physical accommodation; risks insurance and professional indemnity insurance; financial management and auditing; administrative support including legal, ethics, safety, HR and finance; and basic services such as power and telephones. Indirect costs are these and other costs to the institution for carrying out the research project which cannot be easily allocated to the individual research project.
The UON Guideline for Indirect Cost Recovery - Research (the Guideline) has been developed to create one consistent Indirect Cost Recovery rate across the University and to ensure that all externally funded research activity undertaken by UON includes the provision to recover the indirect costs associated with that activity.
Further information on the rationale for Indirect costs is available in this document.
An Indirect Cost (Overhead) recovery rate of 25% is to be included in all externally funded research grants, other than the exemptions listed below:
* Research funding received under schemes listed on the Australian Competitive Grant Register (ACGR) (HERDC Category 1).
* Research partner funding which is required and listed on a successful application for funding under a scheme listed on the ACGR (eg ARC Linkage Project partner funds).
* Research funding received where the sole purpose of the funding clearly states that it must be used for a Higher Degree by Research (HDR) Scholarship. For clarification funding for a HDR Scholarship as part of a larger funded research project are not exempt.
* On-shore and off-shore agreements which provide for payments of fees by research students.
External research funding from Not-For-Profit (NFP) organisations or competitive International research schemes which have a published policy stating that they do not pay Indirect Costs or at a rate lower that the UON rate, will require the approval for the reduction in the UON Indirect Cost rate.
- Researchers seeking a reduced Indirect Cost rate may do so by submitting a Request for Indirect Cost Reduction form to Research Services.
- An Approved List of Indirect Cost Exempt Research Funding Organisations is available and will be updated regularly.
Goods and Services Tax
When preparing grant application budgets, Researchers need to consider GST.
GST, at 10% of the total project budget, should be included unless the grant body provides their ATO approved position stating otherwise.
Please Note: GST does not have any net impact on either the University or the Granting Body if both are registered for GST.
If you require these documents for your application, please contact firstname.lastname@example.org for details.
The University of Newcastle is registered for GST and has ATO Deductible Gift Register Status.
Our ABN number is 15 736 576 735
- View further information on GST and the University of Newcastle.
Mileage and Subsistence
The Australian Tax Office (ATO) website features information for calculating travel and meal allowances for domestic and overseas travel.
Teaching relief is occasionally accepted as a project cost, providing adequate justification is given. Previous successful cases to the ARC have been based on the researcher being physically removed from the institution for the purpose of conducting the research.
If a granting body does accept teaching relief as a project cost, follow their guidelines in respect of the amount and duration allowable and consult with your Faculty Finance Service Manager to determine Faculty policy.