| Associated UNSW Policy and Documents |
UNSW Accounting Manual |
| Contact Officer |
Catherine Yeung, Director, Financial Control |
| Effective Date |
7 April 2009 |
| File Number |
|
Abstract
This summary covers the relationship between Goods and Services Tax (GST) and grants made directly to students or to student Non-Profit Organisations. It relates to grants such as Campus Community and Off Campus Activity Grants advanced from UNSW.
Generally grants of this nature, made to individuals or Non-Profit Organisations, do not attract GST. However, there are circumstances where GST will apply and an overview of when GST will apply is outlined in this guideline.
This guideline does not cover research grants administered via the Grants Management Office (GMO).
Version |
Date |
Approval |
Sections modified |
Details of amendments |
1.0 |
07/04/2009 |
Director of Finance |
N/A |
This is a new guideline |
PDF
version of this Guideline |