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Can a State Govt Dept waive GST?

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Newbie

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was concerned that I received an invoice from a State Govt Primary School without a GST charge for advertising/sponsorship?  are they able to waiver GST if invoicing on behalf of the School Council?

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Devotee

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Hi @Selene,

 

Thanks for getting in touch! No, a State Government Department or a State government primary school cannot ‘waive’ GST. However, government schools are one of the eligible types of entities that could use the GST concessions provided for non-profit organisations under the GST legislation.
 
Your State Government Primary School may be applying one of the GST concessions, for example, to treat an event that the advertising/sponsorship relates to as an input taxed fund-raising event. If this is the case, then no GST would be payable by the school for supplying advertising in return for the sponsorship, and there would be no GST amount to include in the relevant invoice.

 

It all depends on whether the school is making use of one of the GST concessions, and which one; check out GST concessions for non-profit organisations for more information.

Thanks.

 

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Newbie

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The government had earlier waived late fee for delayed filing of the maiden returns for the month of July under the Goods and Services Tax (GST) regime. Businesses had been demanding that the government waive penalty for delayed filing of 3B returns. The GST law provides for a fee of Rs 100 per day on Central GST and an equivalent amount on State GST in case of late filing of returns and payment of taxes. McDVOICE

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Thats for sure right and that is why i upvoted your comment because recently the government had earlier waived late fee for delayed filing of the maiden returns for the month of July under the Goods and Services Tax (GST) regime

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Most helpful response

ATO Certified Response

Devotee

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Hi @Selene,

 

Thanks for getting in touch! No, a State Government Department or a State government primary school cannot ‘waive’ GST. However, government schools are one of the eligible types of entities that could use the GST concessions provided for non-profit organisations under the GST legislation.
 
Your State Government Primary School may be applying one of the GST concessions, for example, to treat an event that the advertising/sponsorship relates to as an input taxed fund-raising event. If this is the case, then no GST would be payable by the school for supplying advertising in return for the sponsorship, and there would be no GST amount to include in the relevant invoice.

 

It all depends on whether the school is making use of one of the GST concessions, and which one; check out GST concessions for non-profit organisations for more information.

Thanks.