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Taxation

Goods and Services Tax (GST) Rate Codes

GST Rate Codes

C

=
Current Rate (taxable acquisition or supply)

Z

=
Zero rated (GST-free acquisition by University)

F

=
GST-free (GST-free supply by University)

E

=
Exports (GST-free)

I

=
Input taxed

P

=
GST Credit not claimable

NA

=
Tax not applicable (out of scope and internal transactions)

Examples:

1) You are completing a purchase requisition for 6 computers to be used in a computer laboratory by students.
C

2) You are preparing an invoice request form for the preparation of a research report for an engineering company located in -

(i) Perth

C

(ii) New York

E

3) You purchase a return airline ticket from Sydney to London to attend a conference
Z

4) You are completing a petty cash form for the reimbursement of a $75 book. You have a receipt but have lost the tax invoice
P

5) You are completing a cashier advice form for a student to pay for an excursion in Australia connected with their course which -

(i) does not include food or accommodation

F

(ii) does include food or accommodation

F & C

6) You are preparing an invoice request form to the Co-Op Bookshop for the supply of printed notes to be sold to students
C

7) You are completing a TVL form for a conference in Darwin which includes -

(i) domestic flights

C

(ii) conference fee

C

(iii) subsistence

C

8) You are preparing an invoice request for for fee paying domestic students undertaking a specialised course put together by your Faculty/School/Division for a specific industry group. Credit points gained from the course can be used towards an award course
F

9) You are completing an invoice request form for the recovery of the costs for a seconded staff member to an external organisation in Sydney
C

10) An invoice for $100 (incl. GST) has been received from a restaurant for meals etc. for 2 staff memebers and 3 visitors
C = $40
P = $60

GST Rate Codes
C	=	Current Rate (taxable acquisition or supply)
Z	=	Zero rated (GST-free acquisition by University)
F	=	GST-free (GST-free supply by University)
E	=	Exports (GST-free)
I	=	Input taxed
P	=	GST Credit not claimable
NA	=	Tax not applicable (out of scope and internal transactions)

1) You are completing a purchase requisition for 6 computers to be used in a computer laboratory by students.	C
2) You are preparing an invoice request form for the preparation of a research report for an engineering company located in -
(i) Perth	C
(ii) New York	E
3) You purchase a return airline ticket from Sydney to London to attend a conference	Z
4) You are completing a petty cash form for the reimbursement of a $75 book. You have a receipt but have lost the tax invoice	P
5) You are completing a cashier advice form for a student to pay for an excursion in Australia connected with their course which -
(i) does not include food or accommodation	F
(ii) does include food or accommodation	F & C
6) You are preparing an invoice request form to the Co-Op Bookshop for the supply of printed notes to be sold to students	C
7) You are completing a TVL form for a conference in Darwin which includes -
(i) domestic flights	C
(ii) conference fee	C
(iii) subsistence	C
8) You are preparing an invoice request for for fee paying domestic students undertaking a specialised course put together by your Faculty/School/Division for a specific industry group. Credit points gained from the course can be used towards an award course	F
9) You are completing an invoice request form for the recovery of the costs for a seconded staff member to an external organisation in Sydney	C
10) An invoice for $100 (incl. GST) has been received from a restaurant for meals etc. for 2 staff memebers and 3 visitors	C = $40 P = $60