We are a school association incorporated that have received and invoice for a band (group of private people) that played for a dance we organised. The provided invoice has no ABN number stated nor does it make any reference to GST. Can we accept such an invoice? Or will it create trouble in our audit? Many thanks, Jutta
Hey @JP2023,
If the sale was under $82.50 the requirements of the invoice are:
If its above $82.50 then the requirements are of an invoice are different. Sales under $1000 an invoice must require enough information to identify the following:
And sales above $1000 require even more information from the supplier.
You can read more about Tax invoices on our website.
Hi Jutta,
If the supplier does not provide an ABN and the total payment for goods and services is more than $75 (excluding GST) you generally withhold the top rate of tax from the payment and pay it to the ATO.
Toby
Hey @JP2023,
If the sale was under $82.50 the requirements of the invoice are:
If its above $82.50 then the requirements are of an invoice are different. Sales under $1000 an invoice must require enough information to identify the following:
And sales above $1000 require even more information from the supplier.
You can read more about Tax invoices on our website.
HI AnitaATO,
I note your $82.50 includes GST (So it matches my $75)
Toby
Further to your reply on this post from last year, @AnitaATO, would it not also be acceptable for the bands' members to each provide a "hobby form"?
This is way tens of community performing arts organisations have been operating for decades, e.g. players in pit orchestras for musical theatre productions who have full time employment in completely different fields and for whom, say, $40-80 per call isn't declared as the music-related deductions would far exceed income.
Hey @knaresbro,
I guess they could look it as a hobby.
That's entirely up to them to determine whether it's a business to them or a hobby.
It's unfortunately a very realistic scenario that I know well from decades performing in community theatre musicals!
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