Private ruling: GST and holding a conference in Australia
Date of advice: 13 June 2017
Published: October 2017

Ruling: Q10: Are there special forms needed to register with the ATO for GST as a non-profit and what information documents does the not-for-profit entity need to provide to support its ATO GST registration for the Conference? Advice Threre are no special forms needed to register with the ATO for GST registration. The not-for-profit entity can register for GST at the same time that it registers for an ABN at the Australian Business Register. Refer to question 6 in regard to documents to provide when registering for ABN and GST. It is only when the not-for-profit entity wants to apply for endorsement as a tax concession charity that it will need to complete the 'Application for endorsesement as a tax concession charity (TCC)’ form after it has been registered as a charity with the ACNC. The endorsement form is availlable at ato.gov.au and the link is https://www.ato.gov.au/forms/application-for-endorsement-as-a-tax-concession-charity/


Relevant legislative provisions: A New Tax system (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 9-25 | A New Tax System (Goods and Services Tax) Act 1999 s ection 9-26 | A New Tax System (Goods and Services Tax) Act 1999 section 9-27 | A New Tax System (Goods and Services Tax) Act 1999 section 23-5 | A New Tax System (Goods and Services Tax) Act 1999 section 38-3 | A New Tax System (Goods and Services Tax) Act 1999 Division 40 | A New Tax System (Goods and Services Tax) Act 1999 section 188-15 | A New Tax System (Goods and Services Tax) Act 1999 section 188-20

Reasons for decision: Summary: GST is payable on a taxable supply. Under section 9-5 of the GST Act, an entity makes a taxable supply if: a) the supply is made for consideration; and b) the supply is made in the course or furtherance of an enterprise that the entity carries on; and c) the supply is connected with Australia; and d) the entity is registered for GST. However, the supply is not a taxable supply to the extent that it is GST-free or input taxed. You satisfy paragraphs (a) and (b) of section 9-5 of the GST Act as you will supply the entry to the conference for consideration and will make the supply in the course of a business that you carry on. | Detailed Reasoning - Paragraph 9-5(c) of the GST Act – connected with Australia: The connection with Australia is one of the elements required to be satisfied before a supply is a taxable supply. For the purposes of determining whether a supply is connected with Australia, section 9-25 of the GST Act makes a distinction between a supply of goods, a supply of real property and a supply of anything other than goods or real property. Before we consider the GST status of the supply of conference in Australia we first need to determine the character of the supply. | Detailed Reasoning - Characterisation of the supply: Where a transaction comprises a bundle of features and acts, it may be necessary to characterise what is supplied to determine whether a particular provision applies in whole or in part. The characterisation should be undertaken in a manner that is consistent with the object of the particular statutory provision in issue. For example, if a provision specifically required different treatment of two components of a transaction, this will mean that the two components must necessarily be separately recognised. A mixed supply is a supply that has to be separated or unbundled as it contains separately identifiable taxable and non-taxable parts that need to be individually recognised. A composite supply is a supply that contains a dominant part and includes something that is integral, ancillary or incidental to that part. The composite supply is treated as a supply of a single thing. Indicators that a part may be integral, ancillary or incidental include where: ● you would reasonably conclude that it is a means of better enjoying the dominant thing supplied, rather than constituting for customers an aim in itself; or ● it represents a marginal proportion of the total value of the package compared to the dominant part; or ● it is necessary or contributes to the supply as a whole, but cannot be identified as the dominant part of the supply; or ● it contributes to the proper performance of the contract to supply the dominant part. By having regard to the essential character or features of the transaction it can be ascertained whether a supply contains separately identifiable taxable and non-taxable parts or is a composite supply of one thing. In many circumstances, it will be a matter of fact and degree whether the parts of a supply are separately identifiable and retain their own identity. According to paragraph 21 in Goods and Services Tax Ruling GSTR 2001/8, you may choose to treat something (or things taken together) as integral, ancillary or incidental if the consideration that would be apportioned to it (if it were a separately identifiable part of a mixed supply) does not exceed the lesser of $3.00 or 20% of the consideration for the total supply. However, you cannot use the approach in paragraph 21 where a provision of the GST Act specifically requires you to treat a part of a supply in a particular way, regardless of its scale or connection with the supply. For example a supply of food as part of an excursion may otherwise be considered to be integral, ancillary or incidental to the supply of the excursion, but paragraph 38-90(2)(b) of the GST Act specifies that such food will not be GST-free. This means that the consideration for the field trip requires apportionment (paragraph 23 in GSTR 2001/8). Paragraph 38-3(1)(a) of the GST Act specifies that a supply of food is not GST-free if it is a supply of food for consumption on the premises from which it is supplied. Food is defined in subsection 38-4(1) of the GST Act and includes food for human consumption, beverages for human consumption. Under subsection 38-4(2) of the GST Act beverages includes water. From the facts given, attendees can purchase tickets that provide full access to all main conference sessions or daily ticket that provide access to the main conference on that day. For all access to the main conference, the attendees will also receive a delegate bag, a USB flash drive and morning and afternoon coffee/tea. For the full access to all main conference the attendees are also entitled to attend the Welcome Social Event. Included with the Welcome Social Event are hors d’oeuvres type foods and entertainment and maybe a single drink ticket. A film festival will be shown during the Welcome Social Event. Taking into consideration all the facts given and subsection 38-3(1) of the GST Act, we consider that you will make two distinct supplies for the entry to the conference: 1. a supply of food at the Welcome Social Event (meals and maybe drinks) as the main supply. We consider the Film Festival and any other entertainment to be incidental to the supply of the main supply (which is the food) as the film festival and entertainment do not constitute a service sought for its own sake but a means of better enjoying the principal supply which is the food; and 2. a supply of entry to the main conference (full access or daily) as the main supply. We consider the supply of delegate bag, USB flash drive and morning and afternoon coffee/tea to be incidental to the supply of entry to the conference as they contribute to the supply of entry to the main conference as a whole and would reasonably conclude that it is a means of enjoying the dominant thing supplied rather than constituting to the attendees an aim in itself. The next step is to determine the GST status of the two supplies. | Detailed Reasoning - Supply of food: 'Goods’ is defined in section 195-1 of the GST Act as any form of tangible personal property. For GST purposes a supply of drinks and meals is a supply of goods. A supply of goods is connected with Australia if the goods are delivered or made available in Australia to the recipient of the supply under subsection 9-25(1) of the GST Act. In this instance, the supply of food at the Welcome Social Event is connected with Australia under subsection 9-25(1) of the GST Act as it is made available to the attendees on premises from which it is supplied in Australia. A supply of drinks and meals for consumption on the premises from which it is supplied is not an input taxed supply under Division 40 of the GST Act and is not a GST-free supply under paragraph 38-3(1)(a) of the GST Act. Accordingly, the supply of food to all attendees at the Welcome Social Event will be a taxable supply under section 9-5 of the GST Act where you are required to be registered for GST. Where you are not required to be registered for GST, the supply of food will be outside the scope of GST. | Detailed Reasoning - Supply of entry to the main conference: Under subsection 9-25(5) of the GST Act, a supply of anything other than goods or real property is connected with Australia if: a) The thing is done in Australia; or b) The supplier makes the supply through an enterprise that the supplier carries on in Australia; or c) All of the following apply: i. neither paragraph (a) nor (b) applies in respect of the thing; ii. the thing is a right or option to acquire another thing; iii. the supply of the other thing would be connected with Australia. From 1 July 2017, a new paragraph (d) will be added to subsection 9-25(5) of the GST Act. Under paragraph 9-25(5)(d) of the GST Act a supply of anything other than goods or real property is connected with Australia if the recipient of the supply is an Australian consumer. | Detailed Reasoning - Paragraph 9-25(5)(a) of the GST Act: Under paragraph 9-25(5)(a) of the GST Act the connection with Australia requires that the 'thing' being supplied is 'done' in Australia. If the 'thing’ being supplied is a service, the supply of that service, is typically done where the service is performed. Since the main conference is done in Australia, the supply is connected with Australia under paragraph 9-25(5)(a) of the GST Act. However, it is relevant to consider section 9-26 of the GST Act since under this section some supplies that are done in Australia by non-residents are not connected with Australia where the requirements in section 9-26 of the GST Act are satisfied. | Detailed Reasoning - Section 9-26 of the GST Act: Some supplies by non-residents are not connected with Australia where the requirements in section 9-26 of the GST Act are satisfied. In this instance, the supply made by the non-resident supplier is outside the scope of GST. Under item 1 in the table in subsection 9-26(1) of the GST Act (item 1) a supply of anything other than goods or real property is not connected with Australia if: ● the supplier is a non-resident; and ● the supplier does not make the supply through an enterprise that the supplier carries on in Australia; and ● the supply of the thing is done in Australia; and ● the recipient is an Australian based business recipient of the supply. Subsection 9-26(2) of the GST Act defines 'Australian-based business recipient’ as follows: (2) An entity is an Australian-based business recipient of a supply made to the entity if: a) the entity is registered; and b) an *enterprise of the entity is *carried on in the indirect tax zone; and c) the entity’s acquisition of the thing supplied is not solely of a private or domestic nature. (* denotes a defined term in section 195-1 of the GST Act) Under item 2 in the table in subsection 9-26(1) of the GST Act (item 2), a supply of anything other than goods or real property between non-residents is not connected with Australia if: ● the supplier is a non-resident; and ● the supplier does not make the supply through an enterprise that it carries on in Australia; and ● the supply of the thing is done in Australia; and ● the recipient is a non-resident that acquires the thing supplied solely for the purpose of the enterprise that it carries on outside Australia. From the information received the attendees are Australian and non-resident of Australia. | Detailed Reasoning - Australian attendees: Where the Australian attendees are GST registered Australian businesses and they attend the main conference for business purposes, your supply of entry to the conference to them is not connected with Australia under item 1. The supply is outside the scope of GST. You have to ensure that your hold sufficient information before treating your supply to the GST registered Australian businesses as not connected with Australia under item 1. For example, as evidence the non-resident supplier can ask for the ABN of the Australian company and/or ask the Australian company to provide a declaration or other information that it is registered for GST and attending the conference for business purposes. Where the Australian attendees are not registered for GST or are registered for GST and their purpose for attending the main conference is solely for private purposes, the supply of entry to the main conference to them is connected with Australia under paragraph 9-25(5)(a) of the GST Act since all requirements in subsection 9-26(2) of the GST Act are not satisfied. | Detailed Reasoning - Overseas attendees: Where the overseas attendees are non-resident of Australia that carry on a business outside Australia and they are attending the main conference for the purposes of the overseas business, the supply of entry to the main conference to the non-resident businesses is not connected with Australia under item 2. The supply is outside the scope of GST. You have to ensure you have sufficient information that the requirements in item 2 are satisfied before treating your supply to these non-resident businesses as not connected with Australia. For example, obtain a declaration from the non-resident business that the attendance is for the purpose of the business that they carry on outside Australia and they are not registered for GST. Where the non-residents attend the conference solely for private purposes or for the purposes of the business that they carry on in Australia, the supply of entry to the conference is connected with Australia under paragraph 9-25(5)(a) of the GST Act since the requirements in item 2 are not satisfied. | Detailed Reasoning - Paragraph 9-25(b) of the GST Act: If the supply of a thing is not connected with Australia because the thing is not done in Australia, the supply is connected with Australia if, under paragraph 9-25(5)(b) of the GST Act the supplier makes the supply through an enterprise that it carries on in Australia. Section 9-27 of the GST Act explains the concept when an enterprise is carried on in Australia for GST purposes. 9-27 When enterprises are carried on in the indirect tax zone (1) An *enterprise of an entity is carried on in the indirect tax zone if: a. the enterprise is *carried on by one or more individuals covered by subsection (3) who are in the indirect tax zone; and b. any of the following applies: i. the enterprise is carried on through a fixed place in the indirect tax zone; ii. the enterprise has been carried on through one or more places in the indirect tax zone for more than 183 days in a 12 month period; iii. the entity intends to carry on the enterprise through one or more places in the indirect tax zone for more than 183 days in a 12 month period. (2) It does not matter whether: (a) the entity has exclusive use of a place; or (b) the entity owns, leases or has any other claim or interest in relation to a place. (3) This subsection covers the following individuals: a) if the entity is an individual—that individual; b) an employee or *officer of the entity; c) an individual who is, or is employed by, an agent of the entity that: i. has, and habitually exercises, authority to conclude contracts on behalf of the entity; and ii. is not a broker, general commission agent or other agent of independent status that is acting in the ordinary course of the agent’s business as such an agent. Law Companion Guideline LCG 2016/1: GST and carrying on an enterprise in the indirect tax zone (Australia) which is available at www.ato.gov.au provides guidance on section 9-27 of the GST Act. From the information received, paragraph 9-25(b) does not apply to you as you will make the supply through a business that you carry on outside Australia. | Detailed Reasoning - Paragraph 9-25(5)(c) of the GST Act: Paragraph 9-25(5)(c) of the GST Act is not applicable as there are no supplies of rights or options to acquire other things where the supply of the other things would be connected with Australia when you will supply the entry to the main conference. | Detailed Reasoning - Paragraph 9-25(d) of the GST Act: From 1 July 2017 a supply of services is connected with Australia if the recipient of the supply is an Australian consumer. Under subsection 9-25(7) of the GST Act, to be an 'Australian consumer' of a supply, an entity must: ● be an Australian resident for income tax purposes (excluding residents of external Territories), and ● either: n is not registered for GST, or n if the entity is registered for GST, the entity did not acquire the thing solely or partly for their enterprise More information on paragraph 9-25(5)(d) of the GST Act is available in the Goods and Services Tax Ruling GSTR 2017/1: Making cross-border supplies to Australian consumers. The link for this draft ruling is http://atolaw/pdf/pbr/gstr2017-001.pdf Paragraph 9-25(5)(d) of the GST Act will apply to your supply based on the information given. Where your entry to the main conference is to Australian residents that are not registered for GST or registered for GST and they attend the conference solely for private purposes, your supply of entry to the main conference to these Australian residents will be connected with Australia under paragraph 9-25(5)(d) of the GST Act. | Summary: The supply of entry to the main conference is connected with Australia under paragraph 9-25(5)(a) and/or paragraph 9-25(5)(d) of the GST Act when it will be made to: ● Australian residents that are not registered for GST or registered for GST and they attend the main conference solely for private purposes; ● Non-residents who attend the main conference solely for private purposes or for the purposes of the business that they carry on in Australia. The supply of entry to the main conference is not connected with Australia under item 1 or item 2 in section 9-26 of the GST Act when the supply will be made to: ● GST registered Australian businesses who attend the main conference for business purposes (item1); ● non-resident businesses that carry on their business activities outside Australia and the acquisitions are for the purposes of these overseas businesses (item 2). You have to ensure you have sufficient information that the requirements in items 1 and 2 are satisfied before treating your supply of entry to the main conference as not connected under section 9-26 of the GST Act. | Detailed Reasoning - Paragraph 9-5(d) of the GST Act - GST registration: You must register for GST in Australia if both of the following apply: ● you are carrying on an enterprise; and ● your GST turnover from sales that are connected with Australia and made in the course of your enterprise, meets or exceeds the registration turnover threshold of A$75,000 (or A$150,000, if you are a non-profit body). If you are not required to register for GST, you can choose to register for GST if you are carrying on an enterprise. If you choose to register, you should stay registered for 12 months. | Detailed Reasoning - Working out your GST turnover: Goods and Services Tax Ruling GSTR 2001/7 (available at www.ato.gov.au) provides guidance on the meaning of GST turnover. You reach the GST registration turnover threshold if: ● your 'current GST turnover' (turnover for the current month and the previous 11 months) totals $75,000 or more ($150,000 or more for non-profit organisations), or ● your 'projected GST turnover' (total turnover for the current month and the next 11 months) is likely to be $75,000 or more ($150,000 or more for non-profit organisations). Your GST turnover is your gross business income earned from holding the 2018 Conference, excluding supplies not connected with Australia. As discussed above some of your supplies are connected and some are not connected with Australia. When calculating your current and projected GST turnover you will only consider the turnover for all supplies (which are the advance payments and payments received on the day of the conference) that are connected with Australia and related to the holding of the conference. Accordingly if you are registered as a non-profit organisation with the ATO and your GST annual turnover is A$150,000 or above you will be required to be registered for GST. Where your GST annual turnover is less than A$150,000 you may choose to register for GST. If you choose to register for GST you will be able to claim back the GST paid on acquisitions you made and related to your business activity. The fact sheet 'GST registration information for a non-resident’ provides information on how a non-resident can register for GST. The link for this fact sheet is https://www.ato.gov.au/printfriendly.aspx?url=/business/gst/in-detail/rules-for-specific-transactions/international-transactions/gst-registration-information-for-a-non-resident/ | Detailed Reasoning - Input taxed supply: There is no provision under the GST Act that will make the supply of an entry to the main conference input taxed. | Detailed Reasoning - GST-free supply: Based on the information given, there is no provision in the GST Act that makes the supply of an entry to the main conference to unregistered GST Australian businesses or non-residents attending the conference solely for private purposes GST-free. | Summary: You will make two distinct supplies when supplying the entry to the main conference in Australia. 1. A supply of food at the Welcome Social Event (meals and maybe drinks) as the dominant part of the supply and the film festival and other entertainment being incidental to the supply of food. The supply of food to all attendees at the Welcome Social Event is connected with Australia under subsection 9-25(1) of the GST Act and will be a taxable supply under section 9-5 of the GST Act where you are registered or required to be registered for GST. Where you are not required to be registered for GST, the supply of food will be outside the scope of GST. 2. A supply of entry to the main conference (full access or daily) as the dominant part of the supply with the supply delegate bag, a USB flash drive and morning and afternoon coffee/tea being incidental to the supply of entry to the main conference. The supply of entry to the main conference will be connected with Australia under either paragraph 9-25(5)(a) and/or paragraph 9-25(5)(d) of the GST Act when it will be made to: ● Australian residents that are not registered for GST or registered for GST and they attend the conference solely for private purposes; ● Non-residents of Australia who attend the conference solely for private purposes or for the purposes of the business they carry on in Australia. The supply of entry to the main conference is not connected with Australia under either item 1 or item 2 in section 9-26 of the GST Act and therefore outside the scope of GST when the supply will be made to: ● GST registered Australian businesses that acquire the supply for business purposes; ● non-resident businesses that carry on their business activities outside Australia and the acquisitions are for the purposes of these overseas businesses. Where you are registered or required to be registered for GST, your supplies that are connected with Australia will be subject to the Australian GST as the supplies will be taxable supplies under section 9-5 of the GST Act. You will need to apportion the consideration between the taxable supplies and non-taxable supplies that you will make when holding the main conference in Australia. | Detailed Reasoning - Question 2: Before we consider the GST status of the supply of pre-conference workshops in Australia we first need to determine the character of the supply. Tickets for the pre-conference workshop can be for a half day, one full day or two full days. The tickets allow attendees access to the workshop and coffee/tea break will be available. For the full day pre-conference workshop lunch is included in the tickets. In this instance we consider you will make two distinct supplies in regard to the full day pre-conference workshops: 1. a supply of food (lunch); and 2. a supply of entry to the pre-conference workshops with the morning/afternoon tea incidental to the entry to the pre-conference workshops. For the half day conference, you will make a supply of entry to the pre-conference workshops with the morning/afternoon tea incidental to the entry to the pre-conference workshops. The next step is to determine the GST status of the two supplies. | Detailed Reasoning - Supply of food: The supply of food is connected with Australia under subsection 9-25(1) of the GST Act as the food will be consumed by the participants at the location of the pre-conference workshop which is located in Australia. Where you are registered or required to be registered for GST, the supply of food to the participants at the pre-conference workshop will be a taxable supply. Where you are not required to be registered for GST, the supply of food will be outside the scope of GST. | Detailed Reasoning - Supply of entry to the pre-conference workshops: The GST status of the entry to the pre-conference workshops will be similar to the GST status of the entry to the main conference (refer to question 1 for more details). The supply of entry to the pre-conference workshops is connected with Australia under either paragraph 9-25(5)(a) or paragraph 9-25(5)(d) of the GST Act when: ● it will be made to Australian residents that are not registered for GST or registered for GST and they attend the pre-conference workshops solely for private purposes ● it will be made to non-residents who attend the pre-conference workshops solely for private purposes or attend the pre-conference workshops for the purposes of the business they carry on in Australia. The supply of entry to the pre-conference workshop is not connected with Australia under item 1 or item 2 in section 9-26 of the GST Act when the supply will be made to: ● GST registered Australian businesses who attend the pre-conference workshop for business purposes (item 1); ● non-resident businesses that carry on their business activities outside Australia and the acquisitions are for the purposes of these overseas businesses (item 2). You have to ensure you have sufficient information before treating your supply of entry to the conference as not connected under section 9-26 of the GST Act. Where you are required to be registered for GST, your supplies that are connected with Australia will be subject to the Australian GST. You will need to apportion the consideration between the taxable supplies and non-taxable supplies that you will made when holding the pre-conference workshop in Australia. | Detailed Reasoning - Question 3: According to paragraphs 107 and 108 in Goods and Services Tax Ruling GSTR 2003/7 a supply of booth/exhibition space for a conference and trade show in Australia is a supply of real property in Australia for GST purposes. Accordingly when you will supply booth/exhibit space to the exhibitors in Australia you will make a supply of real property in Australia. The pipe and drape, ID sign, draped table, chairs and waste basket are incidental to the supply of the real property (booth) as they contribute to the supply of the real property as a whole and cannot be identified as the dominant part of the supply. The supply of the booth is connected with Australia under subsection 9-25(4) of the GST Act as the real property is located in Australia. Where you are registered or required to be registered for GST your supply of the booth will be a taxable supply under section 9-5 of the GST Act to the exhibitors (resident and non-resident) as there is no provision under the GST that makes a supply of booth in Australia GST-free or input taxed. Where you are not required to be registered for GST, your supply is outside the scope of GST. | Detailed Reasoning - Supply of Camp: From the facts given, the purpose of the Camp is to enable individuals and their families/caregiver to participate and experience Australian activities led by a team of creative professionals in Australia. The supply of the camp is connected with Australia under paragraph 9-25(5)(a) of the GST Act as the Australian activities are done in Australia and under paragraph 9-25(5)(c) of the GST Act as the supply of the camp to the pariticpants is a right or option to acquire the activities to be held in Australia which would be connected with Australia when supplied. Section 9-26 of the GST Act is not applicable for this supply as the individuals are acquiring this supply for private purposes. Where you are registered or required to be registered for GST, the supply will be a taxable supply under section 9-5 of the GST Act. Where you are not required to be registered for GST, the supply is outside the scope of GST. | Detailed Reasoning - Supply of Social Event: From the facts given, the tickets include dinner, drinks and entertainment. The attendees can dance during that event. In this instance it is a supply of food that will be supplied and the entertainment is incidental to the supply of food. The supply of food is connected with Australia under subsection 9-25(1) of the GST Act as it will be made available to the attendees in Australia. The supply of food will be a taxable supply under section 9-5 of the GST Act where you are registered or required to be registered for GST since a supply drinks and meals for consumption on the premises from which it is supplied is not an input taxed supply under Division 40 of the GST Act and is not a GST-free supply under paragraph 38-3(1a) of the GST Act. The supply of food will be outside the scope of GST where you are not required to be registered for GST. | Detailed Reasoning - Supply at Silent Auction: From the information received items are brought to your booth to be registered and auctioned. Accordingly, what is being supplied at the Silent Auction is a supply of goods. A supply of goods that is delivered or made available to the recipient of the supply in Australia is connected with Australia under subsection 9-25(1) of the GST Act. In this instance the supply of goods being made under the Silent Auction is connected with Australia as the goods are made available to the bidder in Australia. Where you are registered or required to be registered for GST, the supply of goods under the Silent Auction will be a taxable supply under section 9-5 of the GST Act. Where you are not required to be registered for GST your supply of goods under the Silent Auction will be outside the scope of GST. | Detailed Reasoning - Question 5: Before we consider the GST status of the sponsorships you will make we first need to consider the character of the supply. | Detailed Reasoning - Characterisation of supply: Taking into consideration all the facts we consider that there are two distinct type of sponsorships and supplies being offered and they are: ● a supply of promtional/advertising services: ● A supply of real property (booth) and a supply of promotional/advertising services The next step is to consider the GST status of these distinct supplies. | Detailed Reasoning - Supply of real property: As discussed in question 3 the supply of booth/exhibition space for the conference in Australia will be a taxable supply where you are registred or required to be registered for GST. Where you are not required to be registered for GST, your supply of the real property will be outside the scope of GST. | Detailed Reasoning - Supply not connected with Australia: The supply of promotional/advertising services is not connected with Australia under items 1 or 2 in section 9-26 of the GST Act where the supply will be made to: ● GST registered Australian residents and they acquire the supply for business purposes (item 1); and ● Non-resident businesses that carry on their business activities outside Australia and the acquisitions are for the purposes of the overseas business (item 2). In this instance the supply is outside the scope of GST. | Detailed Reasoning - Supply connected with Australia: The supply of promotional/advertising services is connected with Australia under either paragraph 9-25(5)(a) or 9-25(5)(d) of the GST Act where the supply is made to: ● Australian resident businesses that are not registeed for GST. ● Non-resident businesses that carry on their business activities in or outside Australia and the acquisitions are for the purpose of the Australian business that they carry on in Australia; Where you are registered or required to be registered for GST your supply will be a taxable supply under section 9-5 of the GST Act. Where you are not required to be registered for GST your supply is outside the scope of GST. You will have to apportion the consideration received from the sponsorships between the taxable and non-taxable supplies you will make. | Detailed Reasoning - Entitlement to an ABN: Under subsection 8-1 of the ABN Act you are enttiled to an Australian business number (ABN) if: a) you are carrying on an eterprise in Australia; or b) In the course or furtherance of carrying on an enterpise, you make suppleis that are connected with the indirect tax zone (Australia) As discussed in questions 1 to 5 some of your supplies relating to the conference are connected with Australia and therefore you are entitled to register for an ABN. | Detailed Reasoning - Registration of ABN: You can apply for an ABN electronically through the Australian Business Register (www.abr.gov.au) When registering for an ABN you can at the same time register for GST by using the same form. When you apply for your ABN you will be asked to identify your organisation’s entity and organisation type. Selecting the correct entity or organisation type is important. If you select the incorrect option on your application, you may need to apply for a new ABN for your organisation. In answering those questions, your responses should be: ● For taxation purposes which type of entity is the applicant? Non-profit organisations should select the option 'Company, Partnership, Trust or other organisation’. ● What type of organisation is the applicant? You should select the option that is most suited to your organisation’s legal structure - likely to be a company, trust or corporate trustee. In applying for an ABN, non-resident needs to provide either: ● A valid Australian tax file number (TFN); or ● Proof of identity documents and a statement of your business activities in Australia. If you do not have a TFN, you can still submit an application online, in which case you will get a reference number to quote when sending us documents or if you need to contact us. This reference number will help us identify your application. If you lose this you may need to lodge a new application. | Detailed Reasoning - Proof of Identity for non-residents: There are different requirements for providing evidence for ABN registrations for non-residents. ● When a valid tax file number (TFN) is provided on the ABN application, proof of identity (POI) documents are not required. Providing a TFN is not required by law, but makes it quicker and easier to process the application. ● We accept certified copies of original POI documents. For some associates, we only require uncertified copies. ● Copies of documents in a language other than English must also include a certified written translation of the document. ● Certified or uncertified copies of documents may not be returned. Details of what proof of identity to submit is in the fact sheet 'Proof of Identity for non-residents’ from the Australian Business Register website and the link is https://abr.gov.au/General-information/Proof-of-identity-for-non-residents/ The copies of documents you need to provide when registering for a full GST registration with ABN is in the fact sheet 'Copies of documents – applicants outside Australia’ and is available ato.gov.au. The link for this fact sheet is https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/applying-for-a-tfn/copies-of-documents---applicants-outside-australia/ | Detailed Reasoning - Statement of your business activities in Australia: You will need to write a brief statement that describes your business activities in Australia and indicate if these only involve making purchases in Australia. If you have a place of business in Australia, include your main business location and mailing address. This information needs to be provided in English and, if translated, needs to be certified as a true and correct copy by an authorised translation service. More information on certifying documents is available in the fact sheet 'copies of documents – applicants outside Australia’ and the link for this fact sheet is https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/applying-for-a-tfn/copies-of-documents---applicants-outside-australia/ | Detailed Reasoning - Address to send documents: You should send these documents by the due date specified at the end of your application. | Detailed Reasoning - By post:: Non-resident registrations team GPO Box 9977 HOBART TAS 7001 AUSTRALIA | Detailed Reasoning - By courier:: Non-resident registrations team 913 Whitehorse Road Box Hill VIC 3128 AUSTRALIA Your ABN application will be refused if you do not provide these documents within 43 days of submitting your application. If your ABN application is refused you will be advised by letter. | Detailed Reasoning - Contacting the ABR: If you need to discuss your application with us: | Detailed Reasoning - Calling within Australia: 1. call 1300 146 094 between 8:00am and 6:00pm Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT), Monday to Friday 2. wait until you hear instructions to enter the three digit call-back code 3. enter the call-back code 118 and # . | Detailed Reasoning - Calling from outside Australia: 1. call +61 2 6216 1111 between 8:00am and 5:00pm Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT), Monday to Friday 2. ask for 1300 146 094 3. wait until you hear instructions to enter the three digit call-back code 4. enter the call-back code 118 and # . A not-for-profit (NFP) organisation can use its ABN to: ● register for GST and claim GST credits ● register for pay as you go (PAYG) withholding ● deal with investment bodies ● apply for registration as a charity with the Australian Charities and Not-for-profits Commission (ACNC) ● apply to us for endorsement as a deductible gift recipient or tax concession charity ● get an AUSkey to transact online with government agencies ● register a business name with the Australian Securities & Investments Commission (ASIC) ● interact with other government departments, agencies and authorities ● interact with us on other taxes, such as fringe benefits tax (FBT). | Detailed Reasoning - Endorsement for tax concessions: The ABN is a single identifier used to deal with the ATO and other government departments and agencies. To access various concessions and comply with your organisation's tax obligations, your organisation may need to register for an ABN. A range of tax concessions are available to NFP organisations. Few of the concessions apply to all organisations in the NFP sector. Regardless of whether your organisation is eligible for concessions, you may still have tax obligations to comply with. For example, obligations for GST, FBT and PAYG withholding. Charities receive the highest level of tax concessions. Charities mus t be registered with the Australian Charities and Not-for-profits Commission (ACNC) before they can be endorsed by the ATO to access charity tax concessions. Charity tax concessions are income tax exemption, FBT exemption, FBT rebate and GST charity concessions. Charities that are endorsed to access any of these concessions are known as 'tax concession charities' or TCCs. If you are seeking to get an endorsement from the ATO as a tax concession charity your organisation must have an ABN and complete the 'Appication for endorsement as a tax concession charity (TCC)’ which is available from our website. The link to obtain the form is https://www.ato.gov.au/forms/application-for-endorsement-as-a-tax-concession-charity/ To be endorsed to access charity tax concessions, your charity must: ● have an Australian business number (ABN) ● be a registered charity (that is be registered with ACNC) ● meets at least one of three tests ● In Australia test ● Deductible gift recipient test ● Prescribed by law test ● meets both of the following conditions ○ Governing rules condition ○ Income and assets condition. Charities that choose not to register with the ACNC cannot apply for endorsement to access charity tax concessions. Information on tax concession charity endorsement and the meaning of the test and conditions is available from our website and the link is https://www.ato.gov.au/printfriendly.aspx?url=/Non-profit/getting-started/endorsement/tax-concession-charity-endorsement/ Information on GST concessions is available in the fact sheet 'GST concessions’ and the link for this fact sheet is https://www.ato.gov.au/Non-profit/your-organisation/gst/gst-concessions/ | Detailed Reasoning - Registration with ACNC: If you have an ABN and your charity is not currently registered with the ACNC, you must apply for charity registration before seeking endorsement for charity tax concessions. You can register with the ACNC by visiting acnc.gov.au. The link for the registration is https://www.acnc.gov.au/ACNC/Register_my_charity/Start_Reg/ACNC/Reg/Apply_to_register.aspx?hkey=dff5976f-35a7-406f-a226-efd45b4a5e9c When completing the ACNC registration, you can also apply for endorsement for one or both of the following: ● endorsement to access charity tax concessions ● endorsement as a DGR. To be eligible to be registered as a charity with the ACNC, your organisation must meet all of the following conditions: ● be a charity (as defined in the Charities Act 2013 ) ● have an Australian Business Number (ABN) ● comply with the governance standards in the Australian Charities and Not-for-profits Commission Regulation 2013 ● not be included in a written decision made by an Australian government agency, judge or magistrate that lists it as engaging in or supporting terrorism or other criminal activities ● otherwise be eligible to be registered. Certain organisations cannot be registered as a charity with the ACNC – for example, political parties, government entities, individuals or partnerships. For information about charity registrations, visit acnc.gov.au | Detailed Reasoning - When you must register for Australian GST: You must register for GST in Australia if both of the following apply: ● you are carrying on an enterprise; and ● your GST turnover from sales that are connected with Australia and made in the course of your enterprise, meets or exceeds the registration turnover threshold of A$75,000 (or A$150,000, if you are a non-profit body). If you are not required to register for GST, you can choose to register for GST if you are running an enterprise. If you choose to register, you should stay registered for 12 months. | Detailed Reasoning - Working out your GST turnover: Goods and Services Tax Ruling GSTR 2001/7 (available at www.ato.gov.au) provides guidance on the meaning of GST turnover. You reach the GST registration turnover threshold if: ● your 'current GST turnover' (turnover for the current month and the previous 11 months) totals $75,000 or more ($150,000 or more for non-profit organisations), or ● your 'projected GST turnover' (total turnover for the current month and the next 11 months) is likely to be $75,000 or more ($150,000 or more for non-profit organisations). Your GST turnover is your gross business income earned from holding the Conference, excluding supplies not connected with Australia As discussed in questions 1 to 4 some of your supplies are connected and some are not connected with Australia. When calculating your current and projected GST turnover you will only consider the turnover for all supplies (which are the advance payments and payments received on the day of the conference) that are connected with Australia. Accordingly if you are registered as a non-profit organisation with the ATO and your GST annual turnover is $150,000 or above you will be required to be registered for GST. Where your GST annual turnover is less than $150,000 you may choose to register for GST. If you choose to register for GST you will be able to claim back the GST paid on acquisitions you made and related to your business activity. | Detailed Reasoning - Question 10: There is no special form to register for GST. You use the ABN application form and you can register for GST at the same time that you register for an ABN with the Australian Business Register. The copies of documents you need to provide when registering for a full GST registration with ABN is in the fact sheet 'Copies of documents – applicants outside Australia’ which is available at ato.gov.au. The link for the fact sheet is https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/applying-for-a-tfn/copies-of-documents---applicants-outside-australia/ It is only when you decide to apply for endorsement as a tax concession charity with the ATO that you will need to complete the 'Application for endorsesement as a tax concession charity (TCC)’ form after you have been registered as a charity with the Australian Charities and Not-for-profits Commission. The endorsement form is availlable at ato.gov.au and the link is https://www.ato.gov.au/forms/application-for-endorsement-as-a-tax-concession-charity/ The fact sheet 'GST registration information for a non-resident’ will be of assistance to you and is available at ato.gov.au. The link for this fact sheet is https://www.ato.gov.au/business/international-tax-for-business/in-detail/doing-business-in-australia/gst-registration-information-for-a-non-resident/

What is the goods and services tax (GST) status of the supply of entry to the main conference which the not-for-profit entity will hold in Australia? | Taking into consideration all the facts the not-for-profit entity will make two distinct supplies when supplying the entry to the main conference in Australia: | 1. A supply of food at the Welcome Social Event (meals and maybe drinks) as the dominant part of the supply and the festival and other entertainment being incidental to the supply of food. | The supply of food to all attendees at the Social Event is connected with Australia under subsection 9-25(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and will be a taxable supply under section 9-5 of the GST Act where the not-for-profit entity is registered or required to be registered for GST. | Where the not-for-profit entity is not required to be registered for GST, the supply of food will be outside the scope of GST. | 2. A supply of entry to the main conference (full access or daily) as the dominant part of the supply with the supply of delegate bag, USB flash drive and morning and afternoon coffee/tea being incidental to the supply of entry to the main conference. | The supply of entry to the main conference is connected with Australia under either paragraph 9-25(5)(a) or paragraph 9-25(5)(d) of the GST Act when it will be made to: | ● Non-residents of Australia who attend the main conference solely for private purposes or the attendance of the non-residents is for the purposes of the business they carry on in Australia. | The supply of entry to the main conference is not connected with Australia under section 9-26 of the GST Act and therefore outside the scope of GST when the supply will be made to: | Where the not-for-profit entity is registered or required to be registered for GST, its supplies that are connected with Australia will be subject to the Australian GST as the supplies will be taxable supplies under section 9-5 of the GST Act. It will need to apportion the consideration between the taxable supplies and non-taxable supplies that it will make when holding the conference in Australia. | What is the GST status of the supply of entry to the pre-conference workshops which the not-for-profit entity will hold in Australia? | Half-day preconference workshops: Taking into consideration all the facts the not-for-profit entity will make a supply of entry to the pre-conference workshops with the morning/afternoon tea incidental to the entry to the pre-conference workshops when supplying the half day pre-conference workshops. | For the full day pre-conference workshops the not-for-profit entity will make two distinct supplies in Australia: | Supply of food (lunch) at the pre-conference workshops: The supply of food to all attendees at the pre-conference workshops is connected with Australia under subsection 9-25(1) of the GST Act and will be a taxable supply under section 9-5 of the GST Act where the not-for-profit entity is registered or required to be registered for GST. | Supply of entry to the pre-conference workshops (half day and full day): The supply of entry to the pre-conference workshops will be connected with Australia under either paragraph 9-25(5)(a) and/or paragraph 9-25(5)(d) of the GST Act when it will be made to: | ● Non-residents of Australia who attend the conference solely for private purposes or the attendance of the non-residents is for the purposes of the business they carry on in Australia. | The supply of entry to the pre-conference workshop is not connected with Australia under section 9-26 of the GST Act and therefore outside the scope of GST when the supply will be made to: | What is the GST status of the supply of booth/exhibition space for the conference which the not-for-profit entity will hold in Australia? | The supply of booth/exhibition space for the conference will be connected with Australia under subsection 9-25(4) of the GST Act. | Where the not-for-profit entity is registered or required to be registered for GST, the supply of the booth/exhibition space will be a taxable supply under section 9-5 of the GST Act. | Where the not-for-profit entity is not required to be registered for GST, the supply of the booth/exhibition space will be otuside the scope of GST. No GST is payable on the supply. | Question 4: What is the GST status of the supply of the Camp, official Social Event and Silent Auction which the not-for-profit entity will hold in Australia for the conference? | The supply of the camp is connected with Australia as the Australian activities are done in Australia (paragraph 9-25(5)(a) of the GST Act) and the supply of the camp to the pariticpants is a right or option to acquire the activities to be held in Australia which would be connected with Australia when supplied (paragraph 9-25(5)(c) of the GST Act). | Section 9-26 of the GST Act is not applicable to this supply as the individuals are acquiring this supply for private purposes. | Where the not-for-profit entity is registered or required to be registered for GST, the supply will be a taxable supply under section 9-5 of the GST Act. | Where the not-for-profit entity is not required to be registered for GST, the supply is outside the scope of GST. | Offical Social Event: Taking into consideration all the facts, the not-for-profit entity will be making a supply of food when holding the official Social Event. The entertainment will be incidental to the supply of food. | The supply of food will be a taxable supply under section 9-5 of the GST Act where the not-for-profit entity is registered or required to be registered for GST. | Where the not-for-profit entity is not required to be registered for GST, the supply of food is outside the scope of GST. No GST is payable on the supply. | Supply under Silent Auction: Taking into consideration all the facts the not-for-profit entity will be making a supply of goods when the Silent Auction is held. | The supply of goods is connected with Australia under subsection 9-25(1) of the GST Act. | The supply of goods will be a taxable supply under section 9-5 of the GST Act where the not-for-profit entity is registered or required to be registered for GST. | Where the not-for-profit entity is not required to be registered for GST, the supply of goods is outside the scope of GST. No GST is payable on the supply. | What is the GST status of the supply of sponsorships for the conference which the not-for-profit entity will hold in Australia? | Taking into consideration all the facts we consider that there are two distinct supplies and categories of sponsorships available to the sponsors and they are | 1. A supply of promotional/advertising services; and | 2. A supply of real property (booth) and a supply of promotional/advertsing services | As discussed in question 3 the supply of booth/exhibition space for the conference in Australia is connected with Australia. The supply will be a taxable supply under section 9-5 of the GST Act where the not-for-profit entity is registred or required to be registered for GST. | Where the not-for-profit entity is not required to be registered for GST, its supply of the real property will be outside the scope of GST. | The supply of promotional/advertising services is not connected with Australia under either item 1 or 2 in section 9-26 of the GST Act where the supply will be made to: | ● Australian resident businesses that are not registered for GST; | ● Non-resident businesses that carry on their business activities in or outside Australia and the acquisitions are for the purposes of the Australian businesses that they carry on in Australia. | Where the not-for-profit entity is registered or required to be registered for GST its supply will be a taxable supply under section 9-5 of the GST Act. Where it is not required to be registered for GST its supply will be outside the scope of GST. | The not-for-profit entity will have to apportion the consideration relating to the supply of sponsorships between the taxable and non-taxable supplies it will make where it is registered or required to be registered for GST. | The not-for-profit entity must have an Australian business number (ABN). The not-for-profit entity is seeking confirmation on this point. Should the not-for-profit entity be registering for an ABN with the Austraian Business Register? If so, their website does not list the necessary proof of identity for non-residents for charities. It would appear from the Australian Taxation Office (ATO) website that in order to get an endorsement as a tax concession charity for GST purposes the not-for-profit entity must have an ABN. The not-for-profit entity is seeking confirmation on this point. | The not-for-profit entity is entitled to an ABN under subsection 8-1 of the A New Tax System (Australian Business Number) Act 1999 (ABN Act) as it will make supplies that are connected with Australia when holding the 2018 conference in Australia (refer to questions 1 to 5). | The not-for-profit entity can apply for an ABN electronically through the Australian Business Register (www.abr.gov.au) | Details of what proof of identity to submit is in the fact sheet 'Proof of Identity for non-residents’ which is available from the Australian Business Register website. The link is https://abr.gov.au/General-information/Proof-of-identity-for-non-residents/ | Further if the not-for-profit entity is seeking to be endorsed as a charity with the ATO in order to access charity tax concessions for GST, it will need to have an ABN. | To apply for endorsement as a tax concession charity, the not-for-profit entity will need to complete the 'Application for endorsesement as a tax concession charity (TCC)’ form after it has been registered as a charity with the Australian Charities and Not-for-profits Commission. The endorsement form is availlable at ato.gov.au and the link is https://www.ato.gov.au/forms/application-for-endorsement-as-a-tax-concession-charity/ | Question 7: If the not-for-profit entity does need an ABN it is anticipating its total pre-GST conference revenues will be above the AUD$150,000 turnover threshold for GST purposes, requiring the not-for-profit entity to register with the ATO for GST. Is this correct? | If the not-for-profit entity is registered as a non-profit organisation with the ATO and its GST current and/or projected annual turnover for supplies that are connected with Australia is AUD$150,000 or above, it will be required to be registered for GST. | Question 8: With reference to question 6, the vast majority of conference registrations and payments will be taking place in advance through the not-for-profit entity’s web conference registration and payments system, off the not-for-profit entity website. All advance conference revenues (ie. Registration payments, sponsorship payments, exhibitor booth payments) are maintained in the not-for-profit entity’s overseas bank accounts. The only exception to this would be payments made directly at the conference, on “the day of”, for such as for single day attendance purchases, purchases of social event tickets at the conference itself (even though social event tickets will be sold in advance as well). The not-for-profit entity understands, after speaking on the telephone with ATO representatives and doing additional research, that these “advance purchase” revenues do not count towards the turnover threshold for GST purposes. Please advise. | The not-for-profit entity will be required to be registered for GST where its current and/or projected GST annual turnover for supplies made in relation to the conference reaches the GST registration threshold (currently A$75,000 and $A150,000 for non-profit body). | When the not-for-profit entity calculates its current and projected GST turnover, it will only consider the turnover of all supplies (that is all advance payments and payments for purchases received on the day of the conference) that are connected with Australia. | Question 9: Does the not-for-profit entity need to register with the Australian Charities and Not-for-profits Commission (ACNC)? | If the not-for-profit entity is seeking to be endorsed as a charity with the ATO in order to access charity tax concessions, it will need to register with the ACNC so that the ATO can consider its endorsement request. | The not-for-profit entity can register with the ACNC at acnc.gov.au. | Relevant facts: You are a not for profit organisation located outside Australia. You are not registered for the Australian GST. | You will hold a conference in Australia. The conference is a scientific conference so individuals attending are doing so for a variety of reasons: to learn about new research in the field, to learn about new techniques in providing professional support to people, for social networking and so on. | The conference will attract individuals, their family members and personal care providers, as well as a wide variety of professionals, researchers and social workers, all of whom will be interested in seeing the latest innovations in industry related products and services. The attendees will experience how these new products and services will enhance areas of quality of life, communication needs, personal independence and accessibility achieving the goal of having the fullest life experience. | The attendees will be Australians and non-residents of Australia. | The paid attendance at the Conference will provide registrants with access to a full scientific conference, comprised of plenary sessions, smaller workshops and presentations, opening ceremonies, closing ceremonies, access to an Exhibit Hall containing paid company booth spaces, social events and so on. | The conference registration pricing will be based on different types of registrations and also tiered on advance purchase. Apart from an additionally purchased Exhibit Hall pass to exhibitors who require them, all other main conference ticket types will provide the same access to the conference. | Your “main conference” will comprise all the sessions during the main days of the conference. All of these sessions are included in the pricing for all main conference (not pre-conference or Camp) registration types, with the exception of the “Social Event”, which is a separately ticketed and paid for item. The attendees will receive a delegate bag, USB flash drive and morning and afternoon coffee/tea when attending the main conference. | For the morning and afternoon tea breaks, typical stuff like tea, coffee, water and so on will be provided. | Lunches for the main conference will likely be an additional purchased item and not included in the registration fee. | For the pre-conference workshops, lunches will be available to the registrants who purchase a full day registration for the workshop. The lunches would be supplied by an in-house or third party caterer and consumed at the location of the pre-conference workshops. The cost of the lunch is included into the price for the pre-conference workshop registration. | There are going to be two events of a social nature incorporated into the conference, based on your current budgeting: | ● The “Welcome Social Event” which is typically held in the late afternoon / early evening of the first day of the main conference. Attendance to the Welcome Social Event is available at no additional charge to anyone who has purchased one of your full “Main Conference” registrations (not a single day or “day of” Main Conference registration). | ● Included with the reception are hors d’oeuvres type foods and entertainment, as well as the opportunity to purchase a drink (soft drink, beer, wine). If the event is sponsored, then there may be a single drink ticket included for each registrant, but those decisions are usually not made until closer to the event, when you know what your expenses are looking like. | ● A film festival takes place during the Welcome Social Event and is available at no additional charge. The Film Festival is designed to showcase your vision, changing lives. | ● The official “Social Event”, is a separately ticketed and purchased event (not included in any of the conference registrations), and usually includes dinner, drinks, entertainment, dancing. It is an evening event. | You will also sell access to your 'pre-conference workshops’ and 'camp’ which are held preceding the start of the main conference. | The purpose of the camp is to provide individuals and their families/caregivers who may be attending with them, the opportunity to take part in “summer camp style” activities that they can take part. | Marketing opportunities (relating to Exhibitors and Sponsors): The conference will provide the following opportunities: | ● Enjoy efficient access to your target market | ● Take advantage of your competitive exhibitor rates | ● Be recognised by your growing worldwide audience through conference marketing campaigns | ● A two-tiered exhibitor booth space rental concept, offering standard and premium exposure spaces | ● Enjoy corporate logo and electronic presence on your international and conference websites | ● Reach new customers from an expanded community of participants including individuals with disabilities, families, educators, key decision makers | ● Exhibit area is open for traffic during the full days of the conference | ● Increased traffic to exhibit area with a schedule designed to connect attendees with exhibitors | ● Increased traffic to exhibit area with free access for the public all days the exhibition hall is open | ● Opportunities to feature products and services on your specially designated 'awareness days’ | ● Opportunities to host product trainings, meetings, and events to conference attendees in specially designated seminar areas. | Exhibit space to exhibitors: An Exhibit Hall pass will be sold to companies who will be having a booth presence in your Exhibit Hall and only want their extra booth staff to be able to access the exhibit space without accessing the rest of the conference. | Exhibitors will have two choices of booth space types at the conference. Each exhibit space includes: | ● one ID sign single line | ● two contour side chairs | The sponsorships that you will supply will vary and will be supplied according to the level of offer for the general awareness of the sponsor and their products at the conference. The entity and their brands are advertised throughout the conference and in all corresponding advertising. Other forms of sponsorship can be specific to an event and the price varies accordingly depending on the sponsorship packages. | The main benefits obtained from the sponsorships will be mostly advertising and promoting the sponsors during the conference. For a sample of sponsorships, a booth is included with the advertising and promoting of the sponsors. | Currently you do not have any Australian businesses that are sponsoring the conference. With respect to the non-resident sponsors you do not know whether they are carrying on businesses in Australia and whether they are registered or not registered for the Australian GST. Some of the non-resident sponsors may have a direct presence; some may work through Australian distributors. | Other funding: You will hold a Silent Auction as part of the conference and purchases are either paid in cash or by way of Visa or MasterCard. | Items will be brought to your Booth in the Exhibit Hall and the items are registered with a brief description and the value. A label is attached to each item at that time, and the number on the ID sheet will correspond to the number on the label. | Reasons for decisions: Note : Where the term 'Australia’ is used in this document, it is referring to the 'indirect tax zone’ as defined in section 195-1 of the GST Act.