Acc Account Title Account Description GST Business Rules/ Further Information Code Code 86201 Library Books Purchase of Library G11 Refer to Section 4: Assets CASES21 Finance books G14 Business Process Guide For GST code refer tax fact sheet Sets Purchase of Class G11 Sets of textbooks and other educational items sets G14 supplied for use by students in classroom activities. Refer to Section 4: Assets CASES21 Finance Business Process Guide For GST code refer tax fact sheet Reference Purchase of G11 Includes periodicals, journals, subscriptions, Materials Reference G14 reference books and magazines. Materials for Subscriptions for the supply of periodicals, teaching and journals or other reference materials e.g. books use and magazines for teaching and non-teaching use. Not to be used for affiliations to professional bodies see account code 86803. – For GST code refer tax fact sheet 86250 ECD Books & Purchase of books G11 Books and reference material for Early Publications and teacher G14 Childhood Development facilities reference material For GST code refer tax fact sheet used in Early Childhood Development facilities General Ledger Expenditure Communication Costs – – Acc Account Title Account Description GST Business Further Information Code Code 86301 Postage Postage costs G11 For GST code tax fact sheet G14 86302 Telephone Telephone charges G11 Include telephone and line rental, payments for G14 the provision of pay telephones, replacement of cabling and repairs to telephone service. For GST code refer tax fact sheet G13 If telephone expense relates to taxed canteen, code as G13 For GST code tax fact sheet 86303 Internet Communication G11 Includes internet service provision, bandwidth. expenses G14 For GST code refer tax fact sheet
Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86201 Library Books Purchase of Library books G11 G14 Refer to Section 4: Assets CASES21 Finance Business Process Guide For GST code refer tax fact sheet Sets Purchase of Class sets G11 G14 Sets of textbooks and other educational items supplied for use by students in classroom activities. Refer to Section 4: Assets CASES21 Finance Business Process Guide For GST code refer tax fact sheet Reference Materials Purchase of Reference Materials for teaching and use G11 G14 Includes periodicals, journals, subscriptions, reference books and magazines. Subscriptions for the supply of periodicals, journals or other reference materials e.g. books and magazines for teaching and non-teaching use. Not to be used for affiliations to professional bodies – see account code 86803. For GST code refer tax fact sheet 86250 ECD Books & Publications Purchase of books and teacher reference material used in Early Childhood Development facilities G11 G14 Books and reference material for Early Childhood Development facilities For GST code refer tax fact sheet General Ledger – Expenditure – Communication Costs Acc Code Account Title Account Description GST Code Business Further Information 86301 Postage Postage costs G11 G14 For GST code tax fact sheet 86302 Telephone Telephone charges G11 G14 Include telephone and line rental, payments for the provision of pay telephones, replacement of cabling and repairs to telephone service. For GST code refer tax fact sheet G13 If telephone expense relates to taxed canteen, code as G13 For GST code tax fact sheet 86303 Internet Communication expenses G11 G14 Includes internet service provision, bandwidth. For GST code refer tax fact sheet