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Flinders University Budget Tools


Goods and Services Tax (GST)

In preparing research grant, contract and consultancies budgets, researchers should be aware that GST affects research budgets on two levels, ie individual items within the budget and the budget total. 

When costing the research budget, individual items should be quoted at a GST exclusive price.

For example: 

If a piece of equipment costs $1,000 plus $100 for GST, quote $1,000 in the budget.
There is no GST on salaries or international travel.

In addition, the cost of the research is the cost of providing a service, therefore an additional 10% should be added on top of the total budget.

The University Infrastructure charge is to be included in the total budget before calculating GST because the infrastructure is part of the cost of the providing the service.