The Goods and Services Tax is an indirect, broad-based consumption tax levied at 10 percent and applies to taxable suppliers. Further information on GST can be found in the Finance and business manual.
The GST treatment of income received by the ANU for conferences
The GST treatment of grant income
Fringe benefits tax (FBT) is a Commonwealth tax levied on non-salary type benefits provided by employers to employees. This tax typically applies to entertainment (meals), phone, internet useage and uniform purchases. Where tax invoices, purchase card receipts or reimbursements are presented to the Finance and HR Unit for payment for these items, an FBT declaration form must be attached. The FBT declaration forms are:
FBT declaration guideline (PDF, 23KB)
FBT entertainment form
FBT phone declaration
FBT internet declaration
Expense payment declaration form
FBT can also apply to travel, where a portion of 60% or more is for recreational purposes. This is determined on the personal travel declaration section of the approval to travel form (PDF, 41KB), and the private travel FBT calculator. Where FBT does apply it will be calculated at approximately 100% of the taxable amount. This tax amount will then be charged to the account nominated.
Withholding Tax (of 46.5%) will apply to all vendors that do not provide an ABN. In certain circumstances a statement by supplier form can be completed and withholding tax will not apply. Further information can be found at Finance and business services.
The Australian Business Number for The Australian National University is 52 234 063 906