{"id":246,"date":"2020-03-05T15:53:59","date_gmt":"2020-03-05T02:53:59","guid":{"rendered":"https:\/\/blogs.otago.ac.nz\/pcard\/?page_id=246"},"modified":"2020-03-17T11:09:25","modified_gmt":"2020-03-16T22:09:25","slug":"gst","status":"publish","type":"page","link":"https:\/\/blogs.otago.ac.nz\/pcard\/gst\/","title":{"rendered":"Purchase Card coding &#8211; GST"},"content":{"rendered":"<p>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.<\/p>\n<h2>University Taxation Procedure<\/h2>\n<p>View the University&#8217;s taxation procedure on claiming GST from invoices received<\/p>\n<ul>\n<li><a href=\"https:\/\/www.otago.ac.nz\/administration\/policies\/otago003304.html#claiminggst\">University Expenditure &#8211; Claiming GST From Invoices Received<\/a><\/li>\n<\/ul>\n<h2>Can I claim GST? &#8211; FSD quick guide<\/h2>\n<p>View the FSD quick guide to determine GST should be claimed:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.otago.ac.nz\/financialservices\/otago733707.pdf\">Can I claim GST? \u2013 quick guide<\/a>\u00a0[PDF 43Kb]<\/li>\n<\/ul>\n<h2>Common suppliers, goods and services who are not GST registered<\/h2>\n<p>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 \u2018NA\u2019 (0% GST).<\/p>\n<ul>\n<li>Airbnb* (University staff should only use Airbnb for Work (not Airbnb), which is booked through the Mandatory Travel Agent (MTA))<\/li>\n<li>Booking.com*<\/li>\n<li>Expedia*<\/li>\n<li>Wotif.com*<\/li>\n<\/ul>\n<p><em>*All travel and accommodation should be booked by the MTA. Purchase Cards should only be used in exceptional circumstances.<\/em><\/p>\n<ul>\n<li>Uber (Some drivers are GST registered, please check the receipt)<\/li>\n<li>iTunes<\/li>\n<li>Spotify (Residence hall statements)<\/li>\n<li>TV subscriptions \u2013 Neon\/Netflix<\/li>\n<li>Facebook ads<\/li>\n<li>Paypal<\/li>\n<li>Booking confirmations \u2013 Hotels<\/li>\n<li>Mobile phone top ups<\/li>\n<li>Vouchers<\/li>\n<li>NB: Overseas invoices\/purchases\n<ul>\n<li>$1000 or less (NZD) we can claim GST if the supplier is registered (GST # must be stated on receipt\/tax invoice)<\/li>\n<li>&gt;$1000 (NZD) no GST applies<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>Mislaid or missing tax invoices \/ GST receipts<\/h2>\n<p>View the information on mislaid or missing invoices or receipts on the Supporting Documentation web page:<\/p>\n<ul>\n<li><a href=\"https:\/\/blogs.otago.ac.nz\/pcard\/purchase-card-statements\/supporting-documentation\/\">Purchase Card statements &#8211; Supporting documentation<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s taxation procedure on claiming GST from invoices received University Expenditure &#8211; Claiming GST From Invoices Received Can I claim GST? [&hellip;]<\/p>\n","protected":false},"author":21920,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-246","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/pages\/246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/users\/21920"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/comments?post=246"}],"version-history":[{"count":0,"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/pages\/246\/revisions"}],"wp:attachment":[{"href":"https:\/\/blogs.otago.ac.nz\/pcard\/wp-json\/wp\/v2\/media?parent=246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}