Restaurants, Cafes and Caterers

•  Restaurant, catered or eat-in food is subject to GST. Hot takeaway food is subject to GST.
   
• Tips are not subject to GST.
   
• Fundraising dinners are subject to GST. Free promotions are not subject to GST . No GST is payable on refunded deposits. If glasses or cutlery are stolen by customers, no adjustment need be made to the input tax credit claimed for the item.
   
• Input tax credits can be claimed for uniforms, tools and equipment purchased for staff, and in certain cases where staff are reimbursed for purchases.
   
• Stock applied solely for private or domestic use will not be eligible for input tax credits, and a GST adjustment must be made if input credits have already been claimed.
   
• Mixed businesses may be entitled to use simplified accounting methods for determining what proportion of their sales relates to GST-free food and what relates to taxable sales.
   
• Abbreviated forms of tax invoices for smaller sales may be satisfied by cash receipts.
   
• There is no need to issue a tax invoice if the value of the supply, excluding GST, is $50 or less.
   
• GST on sales through coin-operated machines is attributed to the tax period in which the machine is emptied.
   
• Wine manufacturers, wholesalers and importers will be liable for wine equalisation tax.
   
• GST will be charged by registered contractors, but not employees ($4-090