In order for Wagga Wagga City Council to pay your organisation any grant awarded, it is a requirement that an invoice or tax invoice is submitted. The Australian Taxation Office can be contacted for further advice regarding your tax status on 132 866 or via their website www.ato.gov.au. The following outlines what needs to be considered when completing either an invoice or tax invoice:
1. Australian Business Number (ABN) and Registered for GST
If your organisation has an ABN and is registered for GST you will need to provide a tax invoice and include GST on top of the amount of grant allocated. For example - if your grant is for $3000 then your tax invoice would be for $3000 plus $300 GST, totalling $3300. Please quote your ABN on the tax invoice.
2. ABN and Not Registered for GST
If your organisation has an ABN but not registered for GST you will need to provide an Invoice for the grant amount (excluding GST), quoting your ABN.
3. No ABN and Not Registered for GST
If your organisation does not have an ABN you will need to provide an Invoice for the grant amount (excluding GST) and a completed Statement by Supplier form.
Please note the invoice/tax invoice must be in the name of your organisation - not in the name of the supplier of the goods/services you are purchasing. It will be your responsibility to manage the grant funds and make payment to any suppliers that may be used.