A collaborative project exists where the EPA works together with one or more external entities towards a common goal. The GST treatment of collaborative projects is the same as for grants . It is important to determine what type or types of grant the project represents. Same as for transitional grants . The service or supply paid for by the grant money is deemed to be received at the time the grant payment was made.
Grant treatment is reliant upon the collaborative project partner's registration status.
See grants for details. It is important to remember that the grant is deemed to be made to the entity named on the agreement irrespective of whether it is in trust for another party.