Administrative costs ECD associated with Early G11 To be used for costs relating to advertising , insurance, Administration Childhood G14 affiliation, freight, WWC checks, criminal record checks Development for Early Childhood Development facilities facilities For GST code tax fact sheet General Ledger Expenditure Health and Personal Development – – Acc Account Title Account Description GST Business Rules/ Further Information Code Code Includes head lice checks and solutions, flu injections, 86901 Medical costs Expenses relating to G11 medical checks. Not to be used for salaries and wages provision of health G14 paid to Health Service staff refer to Expenditure Code (not Work-Safe) services to students 80052 Other Teaching Staff and staff For GST code refer tax fact sheet Includes bandages, disinfectant. 86902 First Aid aid G11 Excludes aid equipment over/ under $5,000 refer – Materials consumables G14 to account codes Non-Current Assets Code 26210 Furniture & Fittings >$5,000 and 86407 Other Plant & Equipment. For GST code refer tax fact sheet Expenses relating to provision of health services to 86903 ECD Health & Medical costs (not G11 students and staff. Personal Work-Safe) and first G14 Includes head lice checks and solutions, flu Development aid consumables for injections, medical checks, first aid consumable, Early Childhood bandages etc for Early Childhood Development Development facilities. facilities Not to be used for salaries paid to Health Service staff refer to account code 80053 For GST code refer tax fact sheet General Ledger Expenditure Professional Development – – Acc Account Title Account Description GST Business Rules/ Further Information Code Code 86910 Conferences/ Incurred for G11 Includes registration fees, hire, and other costs Courses/ conferences, G14 associated with attendance or organisation of Seminars conventions, functions, breakfasts, Network cluster meetings. lectures, meetings, ATO states that food and drink would be speeches, Q&A reasonably incidental to a seminar if it is: sessions, training Longer than 4 (excluding meal break) – sessions Off-site, at a business that organises – Seminars Refer to FBT Fact Sheet link below For GST code refer tax fact sheet
ECD Administration Administrative costs associated with Early Childhood Development facilities G11 G14 To be used for costs relating to advertising , insurance, affiliation, freight, WWC checks, criminal record checks for Early Childhood Development facilities For GST code tax fact sheet General Ledger – Expenditure – Health and Personal Development Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86901 Medical costs (not Work-Safe) Expenses relating to provision of health services to students and staff G11 G14 Includes head lice checks and solutions, flu injections, medical checks. Not to be used for salaries and wages paid to Health Service staff refer to Expenditure Code 80052 Other Teaching Staff For GST code refer tax fact sheet 86902 First Aid Materials aid consumables G11 G14 Includes bandages, disinfectant. Excludes aid equipment over/ under $5,000 – refer to account codes Non-Current Assets Code 26210 Furniture & Fittings >$5,000 and 86407 Other Plant & Equipment. For GST code refer tax fact sheet 86903 ECD Health & Personal Development Medical costs (not Work-Safe) and first aid consumables for Early Childhood Development facilities G11 G14 Expenses relating to provision of health services to students and staff. Includes head lice checks and solutions, flu injections, medical checks, first aid consumable, bandages etc for Early Childhood Development facilities. Not to be used for salaries paid to Health Service staff refer to account code 80053 For GST code refer tax fact sheet General Ledger – Expenditure – Professional Development Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86910 Conferences/ Courses/ Seminars Incurred for conferences, conventions, lectures, meetings, speeches, Q&A sessions, training sessions G11 G14 Includes registration fees, hire, and other costs associated with attendance or organisation of functions, breakfasts, Network cluster meetings. ATO states that food and drink would be reasonably incidental to a seminar if it is: – Longer than 4 (excluding meal break) – Off-site, at a business that organises Seminars Refer to FBT Fact Sheet link below For GST code refer tax fact sheet
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