Our company has received some of these subsidies. I need to know if the amount received is GST free or if GST is included in the amount.
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Hi @melissam,
Boosting Apprenticeship Commencements wage subsidy supports employers of any size to take on new apprentices or trainees. Any business that engages an Australian Apprentice between 5 October 2020 and 31 March 2022 may be eligible for a subsidy of 50% of the apprentices gross wages paid. The subsidy is for a maximum of $7000 per quarter, per eligible apprentice, for wages paid in the 12-month period from the date they start.
Generally, a grant is not a payment for a supply if you are only required to satisfy eligibility criteria to receive the grant. Eligibility criteria you may need to satisfy to receive a grant can include:
- operating a business located within a state or territory
- employing people
- holding an Australian Business Number (ABN).
Government payments aimed at giving income support to business are typically not for a supply and therefore will not have any GST implications.
Please view the information on our website under GST and Grants.
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I am melissam - I meant to ask if Boosting Apprenticeship Commencements subsidies are GST Free.
Hi @melissam,
Boosting Apprenticeship Commencements wage subsidy supports employers of any size to take on new apprentices or trainees. Any business that engages an Australian Apprentice between 5 October 2020 and 31 March 2022 may be eligible for a subsidy of 50% of the apprentices gross wages paid. The subsidy is for a maximum of $7000 per quarter, per eligible apprentice, for wages paid in the 12-month period from the date they start.
Generally, a grant is not a payment for a supply if you are only required to satisfy eligibility criteria to receive the grant. Eligibility criteria you may need to satisfy to receive a grant can include:
- operating a business located within a state or territory
- employing people
- holding an Australian Business Number (ABN).
Government payments aimed at giving income support to business are typically not for a supply and therefore will not have any GST implications.
Please view the information on our website under GST and Grants.
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