GST 问题

sydney2013

学生补习费，要收GST的吗？

sydney2013

？？？

Aries2012

啥意思？你们收别人的还是被人收？~

deen

去了解GST是什么。

Lei715

首先看收费的entity是否注册了GST, 年收入小于75000的不用注册

sydney2013

您的意思是： 注册了 GST 就要收，否则就不用收？
但 补习是否属 Education，如果是，无论注册与否都不收。

sydney2013

Aries2012 发表于 2013-10-25 15:23
啥意思？你们收别人的还是被人收？~

补习社的补习费 可否收 GST？ （收学生的）

sydney2013

deen 发表于 2013-10-25 15:25
去了解GST是什么。

GST-- Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
http://www.ato.gov.au/Business/GST/

IMELBOURNE

Could this be useful?

http://www.ato.gov.au/Business/Consultation--Business/In-detail/Education/Industry-issues/Education-Industry-Partnership---issues-register/?page=6#6__Fees_and_levies__F_
F14
08/08/00

Do schools need to charge GST on private after school tuition conducted by staff who are paid overtime?

Non-interpretative – other references (see paragraphs 57 and 58 of GSTR 2000/30 - Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses)

If the school is providing the music tuition (ie teacher is being paid overtime) and the music tuition is private (ie the music tuition is not part of the schools curriculum and its provided to students that are not enrolled in the school), the price charged for the private music tuition should include GST.

sydney2013

IMELBOURNE 发表于 2013-10-27 18:08
Could this be useful?

http://www.ato.gov.au/Business/Consultation--Business/In-detail/Education/Ind ...

Thanks，

Goods and Services Tax Ruling
GSTR 2000/30:

"The following education related supplies are GST-free:
1. supply of an education course includes tuition, facilities and other curriculum related activities and instruction; "


Do you think that include those private tuition businesses?

Aries2012

如果你注册了GST,补习班是要收的。

那些不用收的是学校提供的EDUCATION,那些会发diploma或者degree的~~

Aries2012

可以打个电话去ATO问问~~

sydney2013

Aries2012 发表于 2013-10-27 20:33
如果你注册了GST,补习班是要收的。

那些不用收的是学校提供的EDUCATION,那些会发diploma或者degree的~~ ...

有道理，
对问问ATO
谢谢