Entertainment and Culture

•  A grant is treated like a gift, and is GST-free, unless it is made in return for services.
   
• “No strings attached” subsidies are not subject to GST. If conditional, this may be a taxable supply by the recipient.
   
• Sponsorships would normally be subject to GST, as they are provided in return for advertising services.
   
• Hobby artists cannot register
   
• If items are stolen by patrons, no adjustment need be made to the imput tax credit claimed for the item.
   
• Donations are not subject to GST, even through donors receive? tokens?
   
• Special rules apply to movie vouchers.
   
• Purchases of entertainment generally do not carry an entitlement to imput tax credits.
   
• At art auctions, the GST inclusive or GST exclusive nature of the sale will need to be disclosed.
   
• Casinos do not need to issue tax invoices.
   
• Free shuttle bus services for patrons are GST-free.
   
• Gambling suppliers are subject to GST but can use a ?margin? method of calculating their net GST liabilities.
   
• GST will not apply if the outcome of a gambling event occurs before 1 July 2000.
   
• GST will be included in prizes paid by racing clubs.
   
• GST on sales through coin-operated machines is attributed to the tax period in which the machine is emptied.
   
• Food sold to patrons at an enclosed sporting or entertainment facility is taxable.
   
• Hot takeaway food is subject to GST.
   
• Alcoholic drinks are subject to GST, and additional taxes will apply.
   
• Tips are not subject to GST.
   
• Cover charges are subject to GST.
   
• GST will be charged by registered contractors, but not employees.
   
• Fundraising dinners are subject to GST.
   
• Free promotions are not subject to GST.
   
• No GST is payable on refunded deposits.
   
• A ticket for a theatre performance in August 2000 will be subject to GST even if purchased in June 2000.
   
• Transitional rules apply to life memberships of clubs taken out before 1 July 2000.