General Ledger Expenditure Professional Development – – Acc Account Title Account Description GST Business Rules/ Further Information Code Code Conferences/ Incurred Includes registration fees, venue hire, and other costs Courses/ Seminars associated with attendance or organisation of lectures, functions, breakfasts, network cluster meetings meetings, speeches, ATO states that food and would be reasonably Q&A sessions, incidental to a seminar if it is: training sessions longer than 4 hours (excluding meal break) off-site, at a business that organises Seminars Refer to FBT Fact Sheet link below Not to be used for travel refer to 86603 - 86608 For GST code refer to School GST Fact Sheet Tax Invoices – at: on eduGate. 86919 ECD Professional Conferences Costs incurred for conferences, conventions, Development /courses/seminars lectures, meetings, training sessions etc. Includes for Childhood registration fees and venue hire. Development staff ATO apply refer to expenditure code 86910 Refer to FBT Fact Sheet link below Not to be used for travel refer to 86620 For GST code refer to School GST Fact Sheet Tax Invoices – at: on eduGate. General Ledger Expenditure Entertainment and Hospitality – – Acc Account Title Account Description GST Business Rules/ Further Information Code Code 86920 Hospitality Entertainment Includes Christmas parties/ social functions / site (with or without retirement functions /end of term drinks/ school the consumption of anniversary. alcohol) and on-site Includes breakfasts/network cluster meetings held at a where alcohol is café/restaurant/hotel.All expenses recorded in 86920 consumed. should result in the school entering data into FBT DO NOT CODE Tracker and FBT will be payable.Refer to FBT Fact FOOD OR DRINK Sheet link below FOR STUDENTS HERE For GST code to School GST Fact Sheet Tax Invoices – at: on eduGate.
General Ledger – Expenditure – Professional Development Acc Code Account Title Account Description GST Code Business Rules/ Further Information Conferences/ Courses/ Seminars Incurred lectures, meetings, speeches, Q&A sessions, training sessions Includes registration fees, venue hire, and other costs associated with attendance or organisation of functions, breakfasts, network cluster meetings ATO states that food and would be reasonably incidental to a seminar if it is: longer than 4 hours (excluding meal break) off-site, at a business that organises Seminars Refer to FBT Fact Sheet link below Not to be used for travel refer to 86603 - 86608 For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86919 ECD Professional Development Conferences /courses/seminars for Childhood Development staff Costs incurred for conferences, conventions, lectures, meetings, training sessions etc. Includes registration fees and venue hire. ATO apply refer to expenditure code 86910 Refer to FBT Fact Sheet link below Not to be used for travel refer to 86620 For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger – Expenditure – Entertainment and Hospitality Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86920 Hospitality Entertainment (with or without the consumption of alcohol) and on-site where alcohol is consumed. DO NOT CODE FOOD OR DRINK FOR STUDENTS HERE Includes Christmas parties/ social functions / retirement functions /end of term drinks/ school anniversary. Includes breakfasts/network cluster meetings held at a café/restaurant/hotel.All expenses recorded in 86920 should result in the school entering data into FBT Tracker and FBT will be payable.Refer to FBT Fact Sheet link below For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. site
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