Goods and services tax (GST)

You may need to consider the Goods and Services Tax (GST) when purchasing and supplying goods and services on behalf of the University.

There are three different categories for GST purposes:

Taxable supply

Taxable supply are items that we are required to collect GST if we are the supplier, or pay GST if we are the purchaser.

  • sale, lease or hire of goods related to an education course (except consumable course materials)
  • non-basic food and accommodation as part of excursions or field trips
  • private tutors (GST is not payable if the tutor is not registered for GST)
  • text books, stationery, CDs
  • conferences and seminar fees including facility hire and booking fees
  • importation of goods – customs value and duty payable
  • second hand goods – buying from a person registered for GST or where you purchase from a second hand dealer
  • hire of sporting facilities.

GST-free supply

GST-free supply are items that are GST-free. We don't collect GST if we are the supplier and we don't pay GST if we are the purchaser.

  • education courses (including Masters and Doctoral)
  • administration services related to GST-free courses
  • curriculum related activities including excursions or field trips
  • course materials including photocopying and workshop materials
  • donations and bequests
  • sponsorship that does not result in a material benefit to the external party
  • scholarships (only if no material benefit passes back to the donor)
  • fund raising activities on behalf of non-commercial entities of the University
  • exports (for use outside Australia)
  • student accommodation that is charged at less than 75% of market value
  • medical and health services.

Input taxed supply

Input taxed supplies are not subject to GST. Two examples of input taxed supplies are:

  • financial supplies which include lending or borrowing money
  • residential rent at market price.

Visit the Australian Taxation Office (ATO) for more detailed information.

GST rate codes

Please use the following GST codes when processing taxable, GST-free and input taxed acquisitions and supplies.

Code Explanation
C Current rate (10 per cent 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)