Is there GST on the Priority Occupation Wage Subsidy?
Also, when reconciling these payments should we record GST on income?
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Hi @AmandaK,
It states in the Australian Apprenticeships Incentive Program guidelines that GST does not apply to payments made to an employer and Australian apprentices under the program refer section 5 Taxation.
This would mean the Priority Occupation wage Subsidy would not have GST as there is no supply.
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 in your BAS.
All replies
Hi @AmandaK,
It states in the Australian Apprenticeships Incentive Program guidelines that GST does not apply to payments made to an employer and Australian apprentices under the program refer section 5 Taxation.
This would mean the Priority Occupation wage Subsidy would not have GST as there is no supply.
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 in your BAS.
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