The business I work for acts as a landlord and is registered for GST. The business has received an invoice from a local fire department for a fire alarm call out fee as GST free (this was charged to the business due to a tenant setting off the alarm). When on-charging the tenant, should GST be added to this charge?
See example below, is this correct?
Fire alarm call out fee received: Fee $1,000, GST: $0.00, Total: $1,000
On-charging call out fee to tenant: Fee $1,000, GST: $100, Total: $1,100
If so, could you please point me to the Tax Ruling or Legislation which states the case?
Other ATO community posts I found which supports adding GST to the on-charge:
Landlord Tax Invoice recharge for non-gst item | ATO Community
Do I need to charge GST on top when I recharge a GST-free expense? | ATO Community
Oncharging invoices and GST | ATO Community
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