Not to be used for of facilities refer – 86410 Hired facilities facilities for G11 account code 86408. school use. G14 For GST code tax fact sheet General Ledger- Expenditure Equipment/Maintenance/Hire cont – Acc Account Account Description GST Business Rules/ Further Information Code Code 86450 ECD Equip/Maint/ Early Childhood G11 To be used in Childhood Development Hire Development G14 programs for: programs payment purchasing equipment <$5,000 for equipment repairs and maintenance of equipment <$5,000. leasing or hiring equipment and facilities For GST code refer tax fact sheet Maintenance and repairs of Payment for lease/hire equip and facilities General Ledger Expenditure - Utilities – Acc Account Account Description GST Business Rules/ Further Information Code Code 86451 Heating Oil Distillate oil for G11 Normal GST rules apply heating purposes For GST code refer tax fact sheet G13 If the expense relates to input taxed canteen, code as G13 For GST code refer tax fact sheet Electricity costs G11 Normal GST rules apply 86452 Electricity incurred by the For GST code refer tax fact sheet school G13 If the expense relates to input taxed canteen, code as G13 For GST code refer tax fact sheet 86453 Gas Mains gas G11 Normal GST apply – For GST code tax fact sheet G13 If the expense relates to taxed canteen, code as G13 For GST code refer tax fact sheet 86454 Gas LPG G11 Bulk Normal LPG GST and rules LPG apply – cylinders For GST code refer tax fact sheet
86410 Hired facilities facilities for school use. G11 G14 Not to be used for of facilities – refer account code 86408. For GST code tax fact sheet General Ledger- Expenditure – Equipment/Maintenance/Hire cont Acc Code Account Account Description GST Code Business Rules/ Further Information 86450 ECD Equip/Maint/ Hire Early Childhood Development programs payment for equipment <$5,000. Maintenance and repairs of Payment for lease/hire equip and facilities G11 G14 To be used in Childhood Development programs for: purchasing equipment <$5,000 repairs and maintenance of equipment leasing or hiring equipment and facilities For GST code refer tax fact sheet General Ledger – Expenditure - Utilities Acc Code Account Account Description GST Code Business Rules/ Further Information 86451 Heating Oil Distillate oil for heating purposes G11 Normal GST rules apply For GST code refer tax fact sheet G13 If the expense relates to input taxed canteen, code as G13 For GST code refer tax fact sheet 86452 Electricity Electricity costs incurred by the school G11 Normal GST rules apply For GST code refer tax fact sheet G13 If the expense relates to input taxed canteen, code as G13 For GST code refer tax fact sheet 86453 Gas – Mains gas G11 Normal GST apply For GST code tax fact sheet G13 If the expense relates to taxed canteen, code as G13 For GST code refer tax fact sheet 86454 Gas – LPG Bulk LPG and LPG cylinders G11 Normal GST rules apply For GST code refer tax fact sheet
CoA%20v7_1.docx