The goods and services tax (GST) paid on purchases made by UQ can be claimed back if:

  • you have a valid tax invoice
  • the goods or services were not acquired to make an input taxed supply.

The UQ GST guide (PDF, 561KB) provides more details.

Course fees, administration fees and course materials are generally GST-free supplies. Certain exports as well as medical and health services can also be classified as GST-free.

GST training is run twice a year by the UQ Tax team.

For more information, read GST Policy and Procedures [9.65.01].

Manually adjusting GST paid or received

When billing a customer

When there is an error in the GST charged by UQ to the customer, a new invoice with the correct GST is must be raised. Do not just correct the GST portion by itself in UniFi. This reissue of invoice is performed by finance staff. Email Accounts Receivable to request an invoice reissue.

When paying an account or reconciling a credit card

When a GST error is identified or GST is not 10% (for example, deposit adjustments on final invoice, Telstra invoices, some recipient-created tax invoices (RCTI) and customs invoices on imported goods) email UQ Tax for manual journal correction and provide:

  • the amount for adjustment
  • full chartfield information for the adjustment to be posted
  • whether the GST amount should be debited or credited/taken out or added back to the account
  • extract from the UQ Reportal or UniFi to show how the transaction was originally processed
  • supporting documentation and brief explanation of why the adjustment is required.

Finance staff

See the Professional Services website for:

  • accounts receivable on supplies by UQ
  • OneStop transaction codes
  • accounts payable on acquisition by UQ.