General Ledger Expenditure - Consumables – Acc Account Title Account Description GST Business Rules/ Further Information Code Code Includes printer and paper requisites, 86101 Office/Teacher Requisites, G11 stationery and items used for teaching Requisites stationery and items G14 purposes, e.g. wall charts, educational kits, used for white board markers, videos, CD’s, DVD’s (blank administrative or or pre-recorded), purchases and processing of teaching purposes film, book covering, book repairs and other items used in library and specialists programs. Excludes teacher reference materials – Expenditure code 86203 Reference Materials. For GST code tax fact sheet Includes: Photocopying Operation of school G11 paper, toner, and associated materials. photocopiers G14 Excludes: a) charges associated with purchase refer to – Non-Current Asset 26212 Purchase of Office – Equipment >$5,000 b) Service Agreement charges and repairs to Expenditure Code 86402 Repairs/Maintenance-Furniture/Equipment For GST code refer tax fact sheet Includes report cards, newsletters, year books 86103 Printing Printing items G11 and college magazine. used for teaching, G14 For GST code refer tax fact sheet administrative or student purposes Consumable Includes classroom stationery, paint, wood, 86104 Class Materials materials or G11 foodstuffs for home economics, A.V. materials. expendable items G14 For GST code tax fact sheet supplied for student use in the classroom Includes software applications and associated 86105 Computer All computer G11 licenses as applicable. packages etc less G14 Software For GST code refer tax fact sheet <$5,000 than $5,000 per item Laminating used for teaching, administrative or 86106 Laminating All costs associated G11 student purposes excludes cost of Laminating with Laminating G14 Equipment if over $5,000 For GST code refer tax fact sheet Requisites and stationery items used for 86150 ECD Consumables Consumable items G11 administrative purposes and consumable used in the Early G14 materials or expendable items supplied for Childhood use by children, in Early Childhood Development Development facilities facilities For GST code refer tax fact sheet General Ledger Expenditure Books and Publications – –
General Ledger – Expenditure - Consumables Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86101 Office/Teacher Requisites Requisites, stationery and items used for administrative or teaching purposes G11 G14 Includes printer and paper requisites, stationery and items used for teaching purposes, e.g. wall charts, educational kits, white board markers, videos, CD’s, DVD’s (blank or pre-recorded), purchases and processing of film, book covering, book repairs and other items used in library and specialists programs. Excludes teacher reference materials – Expenditure code 86203 Reference Materials. For GST code tax fact sheet Photocopying Operation of school photocopiers G11 G14 Includes: paper, toner, and associated materials. Excludes: a) charges associated with purchase – refer to Non-Current Asset 26212 – Purchase of Office Equipment >$5,000 b) Service Agreement charges and repairs to Expenditure Code 86402 Repairs/Maintenance-Furniture/Equipment For GST code refer tax fact sheet 86103 Printing Printing items used for teaching, administrative or student purposes G11 G14 Includes report cards, newsletters, year books and college magazine. For GST code refer tax fact sheet 86104 Class Materials Consumable materials or expendable items supplied for student use in the classroom G11 G14 Includes classroom stationery, paint, wood, foodstuffs for home economics, A.V. materials. For GST code tax fact sheet 86105 Computer Software <$5,000 All computer packages etc less than $5,000 per item G11 G14 Includes software applications and associated licenses as applicable. For GST code refer tax fact sheet 86106 Laminating All costs associated with Laminating G11 G14 Laminating used for teaching, administrative or student purposes excludes cost of Laminating Equipment if over $5,000 For GST code refer tax fact sheet 86150 ECD Consumables Consumable items used in the Early Childhood Development facilities G11 G14 Requisites and stationery items used for administrative purposes and consumable materials or expendable items supplied for use by children, in Early Childhood Development facilities For GST code refer tax fact sheet General Ledger – Expenditure – Books and Publications
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