[Busmanagers] School musical tickets

Mon Aug 28 08:10:16 EST 2006

Dear Trudie,

Thanks so much for this information.   I dread the school musical every
year and always feel as though I do the wrong thing.

Regards

Wendy Farr

Business Manager

Milgate Primary School

9842 7744

________________________________

From: busmanagers-bounces at edulists.com.au
[mailto:busmanagers-bounces at edulists.com.au] On Behalf Of Hooper, Trudie
A
Sent: Friday, 25 August 2006 4:48 PM
To: Business Managers' Mailing List
Subject: RE: [Busmanagers] School musical tickets

Wendy,

After emailing Greg Hart for clarification I use the following:

a)                   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

b)                  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.

Tickets for "nominal consideration" category is not applicable for
school productions

Regards,

Trudie Hooper

Business Manager

Anderson's Creek Primary

________________________________

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 2:16 PM
To: Business Managers' Mailing List
Subject: RE: [Busmanagers] School musical tickets

Thanks Jan but it is sooooo confusing!

Regards

Wendy Farr

Business Manager

Milgate Primary School

9842 7744

________________________________

From: busmanagers-bounces at edulists.com.au
[mailto:busmanagers-bounces at edulists.com.au] On Behalf Of Hastings,
Janet F
Sent: Friday, 25 August 2006 2:14 PM
To: Business Managers' Mailing List
Subject: RE: [Busmanagers] School musical tickets

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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received in error, please contact us and delete all copies. Before
opening or using attachments check them for viruses and defects.
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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.

Important - 
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.
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