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<body lang=3DEN-AU link=3Dblue vlink=3Dpurple>
<div class=3DSection1>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Hi Wendy,<o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'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=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Cheers, Jan<o:p></o:p></span></font></p=
>
<div style=3D'mso-element:para-border-div;border:dashed #243671 1.0pt;paddin=
g:
4.0pt 4.0pt 4.0pt 4.0pt;background:#E6F2FF;margin-left:0cm;margin-right:30.0=
pt'>
<p class=3DMsoNormal style=3D'margin-top:18.75pt;mso-margin-bottom-alt:auto;
background:#E6F2FF;border:none;padding:0cm'><b><font size=3D3 color=3D"#2436=
71"
face=3DVerdana><span style=3D'font-size:12.0pt;font-family:Verdana;color:#24=
3671;
font-weight:bold'>School Performances (See Fundraising & Other Operation=
s)<o:p></o:p></span></font></b></p>
</div>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:=
auto'><font
size=3D2 face=3DVerdana><span style=3D'font-size:11.0pt;font-family:Verdana'=
>Where
the school organizes a performance for students and receives consideration f=
or
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 cours=
e,
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=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:=
auto'><font
size=3D2 face=3DVerdana><span style=3D'font-size:11.0pt;font-family:Verdana'=
>The
school may choose to treat the performance as a fund-raising activity, in wh=
ich
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. belo=
w
75% of cost or market value). <o:p></o:p></span></font></p>
<div>
<p class=3DMsoNormal><b><font size=3D6 color=3Dnavy face=3D"Edwardian Script=
ITC"><span
style=3D'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=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Business Manager<o:p></o:p></span></fon=
t></p>
<p class=3DMsoNormal><st1:place w:st=3D"on"><st1:PlaceName w:st=3D"on"><font=
size=3D2
color=3Dnavy face=3DArial><span style=3D'font-size:10.0pt;font-family:Aria=
l;
color:navy'>Rowville</span></font></st1:PlaceName><font size=3D2 color=3Dn=
avy
face=3DArial><span style=3D'font-size:10.0pt;font-family:Arial;color:navy'>=
<st1:PlaceType
w:st=3D"on">Primary School</st1:PlaceType></span></font></st1:place><font
size=3D2 color=3Dnavy face=3DArial><span style=3D'font-size:10.0pt;font-fami=
ly:Arial;
color:navy'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Phone: 9764-1955<o:p></o:p></span=
></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Fax: 9763=
-8658<o:p></o:p></span></font></p>
</div>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<div class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><font size=
=3D3
face=3D"Times New Roman"><span lang=3DEN-US style=3D'font-size:12.0pt'>
<hr size=3D2 width=3D"100%" align=3Dcenter tabindex=3D-1>
</span></font></div>
<p class=3DMsoNormal><b><font size=3D2 face=3DTahoma><span lang=3DEN-US
style=3D'font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span><=
/font></b><font
size=3D2 face=3DTahoma><span lang=3DEN-US style=3D'font-size:10.0pt;font-fam=
ily:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style=3D'font-weight:b=
old'>On
Behalf Of </span></b>Farr, Wendy E<br>
<b><span style=3D'font-weight:bold'>Sent:</span></b> Friday, 25 August 2006=
2:03
PM<br>
<b><span style=3D'font-weight:bold'>To:</span></b> busmanagers@edulists.com.=
au<br>
<b><span style=3D'font-weight:bold'>Subject:</span></b> [Busmanagers] School
musical tickets</span></font><span lang=3DEN-US><o:p></o:p></span></p>
</div>
<p class=3DMsoNormal><font size=3D3 face=3D"Times New Roman"><span style=3D'=
font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'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=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'>Can someone please assist me with the GST coding of ticke=
t
sales to parents for our school musical. I am unsure what it sho=
uld
be and any imput would be greatly appreciated. Thanks<o:p></o:p></span=
></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=3DMsoAutoSig><i><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-style:italic'>Regards</span></font></i><o:p><=
/o:p></p>
<p class=3DMsoAutoSig><st1:PersonName w:st=3D"on"><i><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-style:italic'=
>Wendy
Farr</span></font></i></st1:PersonName><i><span style=3D'font-style:italic'=
><o:p></o:p></span></i></p>
<p class=3DMsoAutoSig><i><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-style:italic'>Business Manager<o:p></o:p=
></span></font></i></p>
<p class=3DMsoAutoSig><st1:place w:st=3D"on"><st1:PersonName w:st=3D"on"><st=
1:PlaceName
w:st=3D"on"><i><font size=3D3 face=3D"Times New Roman"><span style=3D'font=
-size:12.0pt;
font-style:italic'>Milgate</span></font></i></st1:PlaceName><i><span
style=3D'font-style:italic'> <st1:PlaceType w:st=3D"on">Primary School</st=
1:PlaceType></span></i></st1:PersonName></st1:place><o:p></o:p></p>
<p class=3DMsoAutoSig><i><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-style:italic'>9842 7744<o:p></o:p></span></fo=
nt></i></p>
<p class=3DMsoNormal><font size=3D3 face=3D"Times New Roman"><span style=3D'=
font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p><font size=3D2 face=3DArial><span style=3D'font-size:10.0pt;font-family:A=
rial'>*******************************************<o:p></o:p></span></font></=
p>
<p><b><font size=3D2 face=3DArial><span style=3D'font-size:10.0pt;font-famil=
y:Arial;
font-weight:bold'>Important - </span></font></b><font size=3D2 face=3DArial>=
<span
style=3D'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 copi=
es.
Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the neglige=
nce
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>
</div>
<p></p><p><b>Important - </b>This email and any attachments may be confident=
ial. If received in error, please contact us and delete all copies. Before o=
pening or using attachments check them for viruses and defects. Regardless o=
f any loss, damage or consequence, whether caused by the negligence of the s=
ender or not, resulting directly or indirectly from the use of any attached=
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