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<div class=Section1>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>There is a GST Fundraising Wheel on GSt
Website which might make it simpler<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoAutoSig><font size=3 color=navy face="Comic Sans MS"><span
style='font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>Marje Brophy<o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=3 color=navy face="Comic Sans MS"><span
style='font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>Business
Manager<o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:PersonName w:st="on"><st1:place w:st="on"><st1:PlaceName
w:st="on"><font size=3 color=navy face="Comic Sans MS"><span
style='font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>Korumburra</span></font></st1:PlaceName><font
color=navy face="Comic Sans MS"><span style='font-family:"Comic Sans MS";
color:navy'> <st1:PlaceName w:st="on">Secondary</st1:PlaceName> <st1:PlaceType
w:st="on">College</st1:PlaceType></span></font></st1:place></st1:PersonName><font
color=navy face="Comic Sans MS"><span style='font-family:"Comic Sans MS";
color:navy'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=3 color=navy face="Comic Sans MS"><span
style='font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>5655 -1566<o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
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face="Times New Roman"><span lang=EN-US style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Hastings, Janet F<br>
<b><span style='font-weight:bold'>Sent:</span></b> Friday, 25 August 2006 2:14
PM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">Business
Managers' Mailing List</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] School
musical tickets</span></font><span lang=EN-US><o:p></o:p></span></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Hi Wendy,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>This info is on the A-Z of GST website.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Cheers, Jan<o:p></o:p></span></font></p>
<div style='border:dashed #243671 1.0pt;padding:4.0pt 4.0pt 4.0pt 4.0pt'>
<p class=MsoNormal style='margin-top:18.75pt;margin-right:30.0pt;mso-margin-bottom-alt:
auto;background:#E6F2FF'><b><font size=3 color="#243671" face=Verdana><span
style='font-size:12.0pt;font-family:Verdana;color:#243671;font-weight:bold'>School
Performances (See Fundraising & Other Operations)<o:p></o:p></span></font></b></p>
</div>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=2 face=Verdana><span style='font-size:11.0pt;font-family:Verdana'>Where
the school organizes a performance for students and receives consideration for
tickets to the event sold to students, parents, family and friends, GST may be
applicable. If the event is part of the curriculum, the supply of tickets is
not taxable to the students. If relatives and friends attend the event, the
supply of tickets is taxable. If the event is not part of an education course,
the sale of tickets is a taxable supply. Each special event would need to be
considered individually. <o:p></o:p></span></font></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=2 face=Verdana><span style='font-size:11.0pt;font-family:Verdana'>The
school may choose to treat the performance as a fund-raising activity, in which
case, the treatment of the performances may be subject to the non-profit
sub-entity and input taxed fund-raising provisions. Further many of these
performances may be GST-free as they are noncommercial activities (i.e. below
75% of cost or market value). <o:p></o:p></span></font></p>
<div>
<p class=MsoNormal><b><font size=6 color=navy face="Edwardian Script ITC"><span
style='font-size:24.0pt;font-family:"Edwardian Script ITC";color:navy;
font-weight:bold'>Jan Hastings<o:p></o:p></span></font></b></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Business Manager<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=2
color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'>Rowville</span></font></st1:PlaceName><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'> <st1:PlaceType
w:st="on">Primary School</st1:PlaceType></span></font></st1:place><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Phone: 9764-1955<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Fax:
9763-8658<o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Farr, Wendy E<br>
<b><span style='font-weight:bold'>Sent:</span></b> Friday, 25 August 2006 2:03
PM<br>
<b><span style='font-weight:bold'>To:</span></b> busmanagers@edulists.com.au<br>
<b><span style='font-weight:bold'>Subject:</span></b> [Busmanagers] School
musical tickets</span></font><span lang=EN-US><o:p></o:p></span></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Hope you all have had a good SSO week!<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Can someone please assist me with the GST coding of ticket
sales to parents for our school musical. I am unsure what it should
be and any imput would be greatly appreciated. Thanks<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoAutoSig><i><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-style:italic'>Regards</span></font></i><o:p></o:p></p>
<p class=MsoAutoSig><st1:PersonName w:st="on"><i><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'>Wendy
Farr</span></font></i></st1:PersonName><i><span style='font-style:italic'><o:p></o:p></span></i></p>
<p class=MsoAutoSig><i><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-style:italic'>Business Manager<o:p></o:p></span></font></i></p>
<p class=MsoAutoSig><st1:place w:st="on"><st1:PersonName w:st="on"><st1:PlaceName
w:st="on"><i><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-style:italic'>Milgate</span></font></i></st1:PlaceName><i><span
style='font-style:italic'> <st1:PlaceType w:st="on">Primary School</st1:PlaceType></span></i></st1:PersonName></st1:place><o:p></o:p></p>
<p class=MsoAutoSig><i><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-style:italic'>9842 7744<o:p></o:p></span></font></i></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>*******************************************<o:p></o:p></span></font></p>
<p><b><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;
font-weight:bold'>Important - </span></font></b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>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.</span></font><o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></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.<o:p></o:p></p>
</div>
<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>
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