Financial Services

Printing, publications and the press

Generally speaking, printing services are subject to GST.

Outputs that are subject to GST include:

  • sales of publications within Australia
  • sales of printed stationery and paper
  • printing, copying and finishing services
  • advertising services provided in University publications.

Exports of publications are GST-free, provided all export requirements for GST purposes are met.


Co-publishers contribute a percentage to the costs of production of certain books, and in return receive a percentage of the sales. This joint arrangement between the University and the co-publisher means that the University must issue a copy of the tax invoices to the co-publisher, relating to acquisitions, to claim their percentage of input tax credits.

The University will only claim input tax credits on purchases to the extent that the University incurs the cost of the acquisition, the eligible percentage for the University.

Similarly, sales for the joint arrangement which are executed by the University on behalf of themselves and the co-publisher will be subject to GST when supplied to the end-customer. The GST collected on this sale will be a liability to the University to the extent that the University has an interest in the sale, 1/11th x eligible percentage x GST-inclusive price.

The University will then need to advise the co-publisher of the co-publisher's percentage of sales for the relevant tax period, preferably by providing copies of the relevant tax invoices, so that the co-publisher can include its correct portion of GST liability on the relevant tax period's BAS.

Advances to authors

The University may commission an author to write a book. Payment is made in advance and is subject to GST provided the author is registered for GST. It is treated as a payment in advance rather than a refundable deposit.