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<DIV dir=ltr align=left><FONT face=Arial color=#0000ff size=2><SPAN
class=031334904-22052006>See page 43 of lthe A-Z of GST. As the supplier
is not carrying on an enterprise in Australia it would not be subject to
GST.</SPAN></FONT></DIV><BR>
<DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left>
<HR tabIndex=-1>
<FONT face=Tahoma size=2><B>From:</B> busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <B>On Behalf Of </B>Green, Tracey
T<BR><B>Sent:</B> Monday, 22 May 2006 2:46 PM<BR><B>To:</B>
busmanagers@edulists.com.au<BR><B>Subject:</B> [Busmanagers] REVENUE RECEIVED IN
AMERICAN $<BR></FONT><BR></DIV>
<DIV></DIV>
<DIV class=Section1>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Good
Afternoon<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Could someone please assist me? We
had an American Student Teacher who was here for 10 weeks her College has just
sent us some funds to assist in her training costs do I pay GST on the
revenue. I assume the answer is no but just wish to clarify
this.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Chiller color=fuchsia size=6><SPAN
style="FONT-SIZE: 26pt; COLOR: fuchsia; FONT-FAMILY: Chiller">Cheers</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Chiller color=fuchsia size=6><SPAN
style="FONT-SIZE: 26pt; COLOR: fuchsia; FONT-FAMILY: Chiller">Tracey
</SPAN></FONT><FONT color=purple><SPAN
style="COLOR: purple"> </SPAN></FONT><B><FONT face=Wingdings color=fuchsia
size=6><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 22pt; COLOR: fuchsia; FONT-FAMILY: Wingdings">J</SPAN></FONT></B><FONT
face=Chiller color=fuchsia size=6><SPAN
style="FONT-SIZE: 26pt; COLOR: fuchsia; FONT-FAMILY: Chiller"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=fuchsia size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: fuchsia">Tracey
Green<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=fuchsia size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: fuchsia">Business
Manager<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=fuchsia size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: fuchsia">Ashwood
College<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=fuchsia size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: fuchsia">Ph: 9807 1333 Fax: 9888
1441 </SPAN></FONT><FONT color=fuchsia size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: fuchsia"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P></DIV>
<P></P>
<P><B>Important - </B>This email and any attachments may be confidential. If
received in error, please contact us and delete all copies. Before opening or
using attachments check them for viruses and defects. Regardless of any loss,
damage or consequence, whether caused by the negligence of the sender or not,
resulting directly or indirectly from the use of any attached files our
liability is limited to resupplying any affected attachments. Any
representations or opinions expressed are those of the individual sender, and
not necessarily those of the Department of Education & Training.
<P></P><p><font face="Arial" size="2">*******************************************</p></font><p><font face="Arial" size="2"><b>Important - </b>This email and any attachments may be confidential. If received in error, please contact us and delete all copies. Before opening or using attachments check them for viruses and defects. Regardless of any loss, damage or consequence, whether caused by the negligence of the sender or not, resulting directly or indirectly from the use of any attached files our liability is limited to resupplying any affected attachments. Any representations or opinions expressed are those of the individual sender, and not necessarily those of the Department of Education & Training.</font></BODY></HTML>