Financial Services

Facilities management

A number of University departments predominantly perform services to internal departments; internal charges are not subject to GST.

Services charged externally to separate taxable entities are generally subject to GST.

Input credits may be claimed on costs associated with providing either internally charged or externally invoiced supplies.

No GST is charged on the first supply of:

  • water and sewerage costs
  • council rates
  • land tax
  • stamp duty.

However, should these costs be recharged to different entities, something else may be supplied (in other words, a service) and GST may apply.