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Do Contractor Per Diems attract GST

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If I am contracted as a consultant to work away from home at $1000 p/d consultancy fee + $100 p/d per diem (agreed rate) and the client pays for my accommodation and flights do I charge GST on the full $1,100 or only on the consultancy fee?

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Hi @Jodieode,

 

Thanks for your first post and welcome to ATO Community.

 

If you are registered for GST - or required to be - the goods and services you sell in Australia are generally taxable unless they are GST-free or input-taxed.

 

When to charge GST (and when not to)

 

To be a taxable sale (that is, a sale that has GST in the price), a sale must be:

 

I hope this helps and let us know if you have any further questions.

JasonT

 

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ATO Certified

Community Support

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Hi @Jodieode,

 

Thanks for your first post and welcome to ATO Community.

 

If you are registered for GST - or required to be - the goods and services you sell in Australia are generally taxable unless they are GST-free or input-taxed.

 

When to charge GST (and when not to)

 

To be a taxable sale (that is, a sale that has GST in the price), a sale must be:

 

I hope this helps and let us know if you have any further questions.

JasonT

 

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