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GST and Grants to Students Guideline

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


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Last updated: 07/04/2009| Version 1.0