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Version Date: 07.09.2017

UQ HOSPITALITY CALCULATOR - For guidance and examples, please refer to the UQ FBT Guide using the following link:

FORM COMPLETED BY:

NAME:

POSITION:

EMAIL:

DATE:

SECTION 1: INVOICE DETAILS

Person who requested hospitalitySupplier name

Invoice number: Invoice date:

Invoice amount Contains GST GST Free Total

Total food and drink charges (including GST where applicable) - Total other charges (e.g. transport, deposits, room hire, linen, decorations) - Total invoice amount including GST - GST - - -

What is the reason for providing the hospitality and what is the benefit to UQ?

SECTION 2: INFORMATION ON ATTENDEES

Number of UQ employeesNumber of UQ employees' relatives

Number of other peopleTotal persons 0

Total cost per person - food and drink (excluding GST) #DIV/0!Total cost per person - all (excluding GST) #DIV/0!

- Please provide a list of people for whom the expenditure was incurred. - If there are more than 10 attendees and they can be identified, please provide an additional page (i.e. a guest list). - If there are more than 10 attendees and it is not practical to identify all attendees, an estimate is sufficient. However, supporting documentation should be attached to show how this estimate was calculated.

Participant Employee / Associate / Visitor? Organisation Of Participant (if known)

UQ FBT Guide

THIS FORM IS OPTIONAL WHEN:- The total cost of any food, drink or other hospitality paid for is less than $75 (exc. GST) 1

- The purchase of tea, coffee and other amenities made available to employees in kitchen areas.

- Food and drink purchased by a commercial dining facility operated by the University (e.g. food purchased by Custom's House, Halls of Residence)

TELEPHONE / EXTN:

- Food and drink incurred when the employee dines alone whilst on overnight business travel 1

- The hospitality expense is part of an all-inclusive registration fee for a UQ employee’s attendance at an external (not organised by UQ) event such as seminar, training, conference. 2

1 Please write on the invoice: who attended; the purpose of the hospitality (e.g. donor meeting) and an FBT conclusion (FBT applicable or not FBT applicable).

2 Hospitality calculator is required if the hospitality is charged as an optional extra / in addition to the registration fee.

Number of students (optional - may be included as other people)

FINANCE AND BUSINESS SERVICES DIVISION[TAX]

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Version Date: 07.09.2017

UQ HOSPITALITY CALCULATOR

FINANCE AND BUSINESS SERVICES DIVISION[TAX]

SECTION 3: CLASSIFICATION OF HOSPITALITY & DETERMINING FBTPart A: CLASSIFICATION

Unsure? Refer to the 'Category Helper' for guidance:

Was alcohol provided?Was the event open to the public?

- Graduation Ceremony- Fundraising event- Public Lecture / Seminar / Conference which is educational in nature- Student academic awards- Gallery openings / exibitions hosted by UQ Museums- Compulsory field trip

Incomplete form - check all questions in Part A have been answered before proceeding

Part B: DETERMINATIONAnswer the following questions when prompted to determine if the 'eligible seminar' exemption applies:

Was the hospitality available to all participants?

Answer the following questions when prompted to determine if it qualifies as an 'exempt training seminar':

Part C: FBT CONCLUSION Incomplete form - check Part B above

Based on the above answers, does it meet the FBT defintion of entertainment? Incomplete form - check Part A aboveDo you agree with this assessment? Yes

SECTION 4: POSTING IN UNIFI / EMS

- The invoice should be posted to the following accounts when being entered into UniFi / EMS.

Acc. Code EMS Expense Type UniFi Purchasing Category GST

VAT Codes *

-

-

-

-

-

-

-

-

What is the UQ category of hospitality?

here

What hospitality was provided?Where was the hospitality provided?Was the hospitality provided whilst you were working, or outside of work time?

Was the event UQ hosted and one of the following listed below:

Amount(incl GST)

Amount(excl GST)

Amount(will display in

Reportal)Tax Treatment

ID

Version Date: 07.09.2017

UQ HOSPITALITY CATEGORY HELPER [OPTIONAL]This tab has been created to assist you in determining which category of hospitality best describes your situation.

>> this form starts predominantly blank; further questions will appear depending on your answers.

If you are still unsure or disagree with the answer, please contact your Finance Officer or [attaching this form & a description of the hospitality]

SECTION 1 - Overnight business travel

a) Was the hospitality incurred whilst travelling overnight for business (excluding Field Trips)?

SECTION 2: Fee for service & Corporate hospitality

SECTION 3: Employee only hospitality

SECTION 4: Other

Transfer the category from this page to Section 3 on the Hospitality Calculator tab >>> here

FBS Tax

here

Ignore employee/non-employee mix

Predominantly = 50% or more

here

FINANCE AND BUSINESS SERVICES DIVISION[TAX]