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Hospitality

Introduction

It is recognised that staff of the University may incur expenditure on hospitality activities which may include the provision of refreshments and meals. Such expenditure must be authorised in advance by officers with a specific Council delegation to incur hospitality expenditure.

Hospitality expenses generally should only be incurred where visitors to the University are involved and where benefit accrues to the University as a result of such expenditure.

Only in exceptional circumstances may University funds be used for hospitality which relate to student activities.

Provision of refreshments may be required in relation to University Committees in cases where the timing and/or duration of such meetings make it necessary. It is expected that meetings should where possible be scheduled to avoid the necessity to incur expenditure for working lunches.

In all cases hospitality expenses are expected to be kept to a reasonable level, and cannot be incurred against funds other than University operating fund unless specifically provided for under the terms governing expenditure of such other funds e.g. research grants.

All approvals will be subject to availability of funds.

Costs of hospitality will be charged against Faculty/Division allocations or specific grants where applicable, and will include any liabilities incurred for Fringe Benefits Tax (FBT) and GST Input Tax Credits unable to be claimed.

The University's normal policy and regulations governing the expenditure of University Funds will apply to hospitality expenditure.

Requests to incur hospitality expended outside the above policy guidelines must be referred in advance to the Deputy Vice-Chancellor.

Gratuities associated with hospitality related expenditure will not be reimbursed.

A separate policy relating to Alcohol for the Residential Halls is in place and as such, this policy excludes any activities conducted wholly within the Residential Halls.

Expenditure for Staff Christmas Parties and other functions of a social nature are expressly excluded and are not to be funded using University funds.

Meals whilst on official university travel are not considered hospitality for the purpose of Fringe Benefits Tax (FBT) and Goods and Services Tax (GST) and as such do not require a hospitality declaration.