We've received an apprenticeship wage subsidy from the Boosting apprenticeship commencements wage subsidy scheme.
Is this wage subsidy a GST Free income and is it to be included in your business activity statement or is it BAS excluded?
Hello @QuynhG19,
It states in the Australian Apprenticeships Incentives Program Guidelines documentation that GST does not apply to payments made to employers and Australian Apprentices under the program under the taxation section. This would mean the Boosting Apprenticeship Subsidy would not have GST as there is no supply.
Hello @QuynhG19,
It states in the Australian Apprenticeships Incentives Program Guidelines documentation that GST does not apply to payments made to employers and Australian Apprentices under the program under the taxation section. This would mean the Boosting Apprenticeship Subsidy would not have GST as there is no supply.
@TeddyATO Thanks Teddy for the link! I’ve read the link attached however couldn’t find the answer but would the subsidy still need to be included in our business activity statement as other income or is it BAS excluded?
Hi @OuynhG19,
The information contained within the document states at Part H (Taxation) pg 75 - The Goods and Services Tax (GST) does not apply to payments made to employers and Australian Apprentices under the Program. However, GST does apply to Registered Training Organisations who are in receipt of the Tutorial, Mentor, and Interpreter Services payment.
If it's not looked at for GST, you won't need to include it in your BAS.
15 Apr 2026 · 4 min read time
22 Apr 2024 · 6 min read time
15 Apr 2026 · 4 min read time
5,162 views
3 replies