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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'>Dear Trudie,<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'>Thanks so much for this information. I
dread the school musical every year and always feel as though I do the wrong
thing.<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><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>Regards</span></font></i><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:PersonName w:st="on"><i><font size=3 color=navy
face="Times New Roman"><span style='font-size:12.0pt;color:navy;font-style:
italic'>Wendy Farr</span></font></i></st1:PersonName><i><font color=navy><span
style='color:navy;font-style:italic'><o:p></o:p></span></font></i></p>
<p class=MsoAutoSig><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>Business Manager<o:p></o:p></span></font></i></p>
<p class=MsoAutoSig><st1:PersonName w:st="on"><st1:place w:st="on"><st1:PlaceName
w:st="on"><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>Milgate</span></font></i></st1:PlaceName><i><font
color=navy><span style='color:navy;font-style:italic'> <st1:PlaceType w:st="on">Primary
School</st1:PlaceType></span></font></i></st1:place></st1:PersonName><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>9842 7744<o:p></o:p></span></font></i></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>Hooper, Trudie A<br>
<b><span style='font-weight:bold'>Sent:</span></b> Friday, 25 August 2006 4:48
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 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Wendy,<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=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>After emailing Greg Hart for clarification I use the
following:<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=MsoNormal style='margin-left:54.0pt;text-indent:-36.0pt;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>a)<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>If you are going to make a profit
then run as an input taxed fund raising activity – i.e. no tax on any
tickets, but can’t claim GST on related expenditure<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:54.0pt;text-indent:-36.0pt;mso-list:l0 level1 lfo2'><![if !supportLists]><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><span
style='mso-list:Ignore'>b)<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>If it is not going to make a profit
then run as a curriculum program (i.e. you’re going to be able to claim
more GST on the expenditure side than you will remit for income). In this case
tickets to students are tax free, but tickets to family and friends are taxable
and GST on related expenditure is claimable.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:18.0pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:18.0pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Tickets for “nominal
consideration” category is not applicable for school productions<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:18.0pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:18.0pt'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'> <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=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Regards,<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=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Trudie Hooper<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Business Manager<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>Anderson</span></font></st1:City></st1:place><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>’s
Creek Primary<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=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'><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 2:16
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'>Thanks Jan but it is sooooo confusing!<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><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>Regards</span></font></i><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:PersonName w:st="on"><i><font size=3 color=navy
face="Times New Roman"><span style='font-size:12.0pt;color:navy;font-style:
italic'>Wendy Farr</span></font></i></st1:PersonName><i><font color=navy><span
style='color:navy;font-style:italic'><o:p></o:p></span></font></i></p>
<p class=MsoAutoSig><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;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 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>Milgate</span></font></i></st1:PlaceName><i><font
color=navy><span style='color:navy;font-style:italic'> <st1:PlaceType w:st="on">Primary
School</st1:PlaceType></span></font></i></st1:PersonName></st1:place><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-style:italic'>9842 7744<o:p></o:p></span></font></i></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>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"><st1:PersonName
w:st="on">Business Managers</st1:PersonName>' 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>
<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><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>
</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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