The Cash Book templates that were provided at the Treasurers' Workshops are available on the Downloads page as an Excel Spreadsheet. The ATO Ruling on Grants of Financial Assistance is available from the Downloads page. There are links to these on our Handy Hints page. This is of particular importance to any teachers who currently conduct consultancy services, or who are likely to do so in the future. As requested by many people at our national seminars, I am making available the following GST Private Ruling given to the Australian College of Education by the Australian Taxation Office, dated 11 January 2000, in regard to subscriptions for non-residents.
Organisation has overseas members who pay for subscription.
It is a private ruling for the purposes of section 37 of the Taxation Administration Act 1953. Provided you have supplied complete and accurate information, your future GST liability will be met in full if you act in accordance with it. The Commonwealth Ombudsman may be able to help. Inidividuals, businesses, clubs, groups, community organisations, Commonwealth grant recipients, charities and others may have a complaint about the actions or decisions of government agencies as the New Tax System is implemented. Where complaints cannot be resolved directly with the agency the matter can be raised with the Special Tax Adviser to the Commonwelath Ombudsman.