Financial Services

Field trips

This chart sets out the conditions for taxable and non-taxable field trips.

 
taxable and non taxable field trips flow chart
m

Taxable

  1. The University does not supply and charge for the field trip.
  2. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course.
  3. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course and there is a supply of accommodation as part of the field trip and the supply of accommodation is taxable to the University.
  4. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course and there is a supply of accommodation as part of the field trip and the supply of accommodation is not taxable to the University then accommodation is input-taxed.
  5. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course and there is supply of food as part of the field trip and the supply of food is taxable to the University.

Tax-free

  1. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course and there is no supply of accommodation as part of the field trip.
  2. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course and there is no supply of food as part of the field trip.
  3. The University does supply and charge for the field trip and the field trip is predominantly directly related to the course and there is supply of food as part of the field trip and the supply of food is not taxable to the University then food is GST-free.