[Busmanagers] School musical tickets

[Hastings, Janet F]

Hi Wendy,

This info is on the A-Z of GST website.

Cheers, Jan

School Performances (See Fundraising & Other Operations)

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. 

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). 

Jan Hastings

Business Manager

Rowville Primary School

Phone:  9764-1955

Fax:      9763-8658

 

________________________________

From: busmanagers-bounces at edulists.com.au
[mailto:busmanagers-bounces at edulists.com.au] On Behalf Of Farr, Wendy E
Sent: Friday, 25 August 2006 2:03 PM
To: busmanagers at edulists.com.au
Subject: [Busmanagers] School musical tickets

 

Hope you all have had a good SSO week!

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

 

Regards

Wendy Farr

Business Manager

Milgate Primary School

9842 7744

 

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