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(1) The purpose of this Procedure is to establish a framework in which staff can confidently apply the Goods and Services Tax (GST) legislative requirements to University operations to ensure the University complies with its obligations arising from A New Tax System (Goods and Services Tax) Act 1999. (2) GST is payable on most goods imported into Australia. Customs release the goods after payment of any customs duty or other charges, including GST. The up-front GST component is then claimed back from the ATO by the University in the next monthly BAS. This Procedure relates to custom agent invoices, not the original asset purchase. (3) Refer to the GST (Goods and Services Tax) Policy. (4) Refer to the GST (Goods and Services Tax) Policy. (5) All imports of goods, except for capital imports, are to be allocated a SAP tax code of A0 (GST Free Purchases - 0%). (6) Imports of a capital nature are to be allocated a SAP tax code of A0 (GST Free Asset Acquisitions - 0%). (7) Tax invoices are not required for taxable importations. However, there must be relevant documentation issued by customs (rather than the supplier) to support input tax credit claims. The GST component that is calculated on the value of taxable import must be included in addition to the regular custom duty charge. (8) The treatment of related importation expenses is set out in the table below, including the use of tax codes and general ledger accounts to be used for the various expenses: (9) The GST on imported goods must be differentiated from the GST that is a component of the custom duty regular charge. Regular customs charges must be processed as normal. (10) For the purpose of this Policy:GST Procedure - Importation
Section 1 - Background and Purpose
Section 2 - Scope
Section 3 - Policy Statement
Section 4 - Procedures
Part A - Processing Imports in SAP
Part B - Custom Agent Invoices
Part C - Posting Rules
Expense
GST Status
Tax Code
Freight Collected
GST Free
A0
Quarantine Duty
GST Exempt
AZ
Customs Duty
GST Exempt
AZ
Terminal Fee
GST (10%)
A7
Postage/ Petties
GST (10%)
A7
Agency & Attendance
GST (10%)
A7
Quarantine Attendance
GST (10%)
A7
Cartage/Freight
GST (10%)
A7
GST on Importation
GST Exempt
AZ
Section 5 - Definitions