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									   This Tax Factsheet is provided as guidance concerning GST as it may apply in Victorian Government schools, and should not be
                                           interpreted as general guidance on GST matters.


Accommodation
This fact sheet is to assist schools in determining the GST treatment for Accommodation provided to students in Victorian
Government Primary, Secondary and Special Schools.

Issues/Details
The provision of accommodation is GST-free. Services supplied as part of that accommodation, such as cleaning,
maintenance, heating, electricity and other items such as telephone, television and radio will also be GST-free.
Where a school provides food to boarding students as part of their board, the supplies will be subject to the general GST
rules relating to food. That is, generally the supply of a hot meal to be eaten at the premises where it was provided is
taxable.
Boarding school accommodation provided to a person not undertaking a GST-free education course and staff members
will be treated on the same basis as that applying to commercial residential premises, ie. it will be a taxable supply. This
would apply, for example, to accommodation provided to staff in the boarding school.
If the school provides separate residential accommodation to teachers, this supply will be input taxed.

Example
A District High School provides accommodation to students that are attending the school as part of the VET in schools
program. The accommodation charge is $550.00 per term and there is no charge for food. As the supply is made by the
school to a student undertaking a GST-free education course, this supply is GST-free.


GST Codes
The revenue received from the student will be coded as GST free (G03).

Legislation/Policy/Guidelines/Links



Last updated June 2008
Tax Resource Centre URL:    http://www.education.vic.gov.au/management/tax
Enquiries     If you have any questions or enquiries, please contact Tax & Compliance Unit on 9637-3702 or 9637-3281.
         Greg Hart at hart.greg.j@edumail.vic.gov.au    Mike Collins at Collins.mike.s@edumail.vic.gov.au




Last updated June 2008

								
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