Financial Services

Bookshop

The sale of textbooks (and all other books) is subject to GST irrespective of whether the student is enrolled in a GST-applicable education course.

GST is still applicable on the sale of secondhand books.

Course materials

The sale of course materials may only be GST-free if supplied by the same entity supplying the course. Therefore items sold by bookshops that are not part of the University tax group may not be classed as GST-free course materials.

If the bookshop sells course materials on behalf of the University (rather than for its own profit) then the sales may be treated as GST-free. There are certain conditions that must be satisfied for these materials to be sold GST-free:

  • the University must retain ownership of the materials that are being sold
  • your agent must identify the student (by proof of current student ID)
  • lecture notes and materials are listed on a booklist as being required by the student to undertake their course.

Gift vouchers

The sale of a gift voucher with a stated dollar value is not subject to GST as it is merely an exchange of currency and not a taxable supply. The consideration for the voucher cannot exceed the monetary value of the voucher. The redemption of these gift vouchers is subject to GST.

Sales of movie ticket books are subject to GST as they are not limited to a stated dollar value.

Other sales

The following sales from the bookshop will be subject to GST (unless they are classed as course materials):

  • photographic films and processing
  • publications
  • dry cleaning commissions
  • CDs, DVDs and audio/video tapes
  • computers, calculators and software
  • clothing
  • postgraduate and undergraduate handbooks.