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Purchase Card coding – GST

GST needs to be coded correctly when coding Purchase Card transactions in Finance One. The below information and guides should help determine whether or not GST should be applied.

University Taxation Procedure

View the University’s taxation procedure on claiming GST from invoices received

Can I claim GST? – FSD quick guide

View the FSD quick guide to determine GST should be claimed:

Common suppliers, goods and services who are not GST registered

Some common suppliers are not GST registered, and some goods and services do not qualify for GST. These transactions will need to be coded with ‘NA’ (0% GST).

  • Airbnb* (University staff should only use Airbnb for Work (not Airbnb), which is booked through the Mandatory Travel Agent (MTA))
  • Expedia*

*All travel and accommodation should be booked by the MTA. Purchase Cards should only be used in exceptional circumstances.

  • Uber (Some drivers are GST registered, please check the receipt)
  • iTunes
  • Spotify (Residence hall statements)
  • TV subscriptions – Neon/Netflix
  • Facebook ads
  • Paypal
  • Booking confirmations – Hotels
  • Mobile phone top ups
  • Vouchers
  • NB: Overseas invoices/purchases
    • $1000 or less (NZD) we can claim GST if the supplier is registered (GST # must be stated on receipt/tax invoice)
    • >$1000 (NZD) no GST applies

Mislaid or missing tax invoices / GST receipts

View the information on mislaid or missing invoices or receipts on the Supporting Documentation web page: