Business days include:
- Days where business activities are undertaken for at least 2-3 hours in the day
- Unavoidable delays between business activities. e.g. flight cancellation, unavoidable changes in business schedule etc.
- Travel days to and from the business location
- Where travelling to/from the business location on a weekend or public holiday, one Travel recovery day at each of start, following arrival and/or end of the trip, prior to boarding return flight, due to time zone changes, long haul flights over 7 hours (e.g. 1 day at start on arrival and 1 day at end before departure, allowed as time in lieu when travel days on weekend or public holiday)
- Weekends or public holidays falling within business activities where in the subsequent week there is at least one day of business
- Working from office or hotel where majority of day spent working
- Public holidays/University shut down period (including weekends if among the public holidays) of less than 4 days

Private days would include:
- Any day not considered business
- Days of booked recreation leave
- Weekends / public holidays within private activities
- Weekends / public holidays after the business has finished, when remaining at travel destination or travelling to another location for holiday
- Travel recovery day when travelling on normal business day, i.e. Monday to Friday
- University shut down period, where remaining at the location for private reasons. i.e. no business activities
- Extended public holiday periods (e.g. Easter, where the employee could return home as business has finished)
- Public holidays/University shut down periods (including weekends if among the public holidays) of 4 days or more
- Travel days to or from a holiday location, e.g. after the business has finished and travel to another location for holiday
- Travel days to return home after Private days/ Annual leave where travelling home from a different location to the business, e.g. travelled to another location after the business finished for personal reasons and returning home after holiday. Exception where stopover enroute from business location.

Examples of associates: Partner/spouse, family members, relatives, friends

Recreation includes amusement, sport and similar leisure-time pursuits and includes recreation and amusement in vehicles, vessels or aircraft (for example, joy flight, sightseeing tours, harbour cruises, golf days, football tickets, movie tickets, team building activities which are predominately recreational, etc.)

Entertainment Facility Leasing Expenses (EFLE) are the expenses you incur in hiring or leasing any premises or facilities for providing entertainment (for example, a corporate box)

Light meal includes the following:

Light lunch less than $20 a head, no alcohol

Finger food - sandwiches, salad, fruit, juice, coffee or tea

Catering for Overtime meal in office

On campus premises, light lunch less than $20/head

Lunch for employees working on open days

Light breakfast at Continuing Professional Development (CPD) seminar

7.2 of FBT Guidelines:
Light breakfast prior to seminar, meal or refreshments during a training session, conference, convention, lecture, meeting, question and answer session or planning day to discuss policy issues. Light refreshments including moderate alcohol immediately after a Continuing Professional Development (CPD) session. Food and drink if reasonably incidental to attending the seminar that goes for at least 4 hours. Seminar does not include where main purpose is to promote or advertise the business.

Examples where you should answer Yes include:

Services are provided in return for the payment

UNSW enters into an obligation to do something

Payment is provided under a funding agreement

Payment is associated with any grant documentation

A report on the outcomes of the research will be provided

Right to use Intellectual Property (IP)

Answer Yes, even if the service, goods, right, obligation or thing provided by UNSW is provided to a different entity to the entity that makes the payment to UNSW.
Answer No, if all you will be providing is a report to explain how the funds were expended.

An individual contractor will be hired by UNSW under an employment contract (i.e. as an employee) if he/she is considered to be not carrying on a business. A number of different factors would need to be considered. Please refer to the vendor creation form.

Departure date:
The day when you depart the country/city of origin.

Return date:
The day when you return back to the country/city of origin.

Answer Yes to this question if the terms of the appropriation state the purpose of the funding. It is not necessary that UNSW's name is stated.
For shared grants, in relation to payments received from a government university acting as the lead university, UNSW should confirm with the lead university that the payment to UNSW is covered by an appropriation under a Commonwealth or State law. If there is a separate Multi Institutional Agreement (MIA) between the participating Universities or work is being subcontracted out, answer No to this question. If there is any doubt as to whether the payment to UNSW is covered by an appropriation, answer No to this question.

Government related entities include:

Commonwealth government departments

Departments of an Australian State or Territory

Executive and statutory agencies

An organization which can be separately identified by the Commonwealth, State, or Territory to carry on activities for public purposes

The intention of this test is to confirm whether the payment meets the non-commercial test, including whether UNSW derives a profit or the payment is only intended to cover costs (i.e. does the payment exceed UNSW’s actual or expected costs?). This requires a comparison of all payments received by UNSW related to the project (including payments from Government, third parties, and non-monetary items received by UNSW) against UNSW's costs for the project. In calculating the expected cost for the project include UNSW's direct and indirect costs.

If total funding that will be received from all sources is only to cover costs, answer Yes to this question. If total funding received from all sources will exceed actual or expected costs answer No to this question.

An education course means either:

A tertiary course

An adult and community education course

An English language course for overseas students

A first aid or lifesaving course

A professional or trade course

A tertiary residential college course

A special education course

A pre-school course

A primary course

A secondary course

A non-resident of Australia is generally an entity which is either incorporated or established outside Australia, with management and control outside Australia.

Here we are distinguishing between the contracting party and whether another party in Australia is provided with or given access to the project deliverables. That is, while the contractual flow might be between UNSW and Entity A (a non-resident of Australia), it is necessary to consider whether the deliverable is provided (or does the contract require the deliverable to be provided) or made available to Entity B which is in Australia.

Here we are distinguishing between the contracting party and whether another party in Australia is provided with or given access to the project deliverables. That is, while the contractual flow might be between UNSW and Entity A (a non-resident of Australia), it is necessary to consider whether the deliverable is provided (or does the contract require the deliverable to be provided) or made available to Entity B which is in Australia.

The question is directed at determining whether the entity to which the deliverables under the project have been provided has a presence in Australia in relation to UNSW's supply, irrespective of whether UNSW's contract is with this entity or another entity. This may occur, for example, where the entity is physically located in Australia, has a Permanent Establishment in Australia or has representatives/agents in Australia having involvement with the Project.

Answer Yes to this question if UNSW's work involves physical intervention with goods to change or otherwise affect the goods in some physical way. For example, if UNSW’s output is a report detailing the findings of the testing of drugs, this does not amount to work performed on goods.

A non-resident of Australia

Has no presence in Australia?

Answer no to this question if the purchase by the customer is made for private purposes

Answer Yes to this question if UNSW's work involves physical intervention with goods to change or otherwise affect the goods in some physical way. For example, if UNSW’s output is a report detailing the findings of the testing of drugs, this does not amount to work performed on goods.

Real property includes an interest in or a right over land. If UNSW is leasing a specific space, answer Yes to this question. If UNSW is testing a specific piece of land e.g. to determine the land's geotechnical qualities, answer Yes to this question.

If you are unsure of the visa type, please put unsure. If the Visiting Academic is from Australia, please put NA/Australian.

Customer Declaration Form

Customer Declaration Form

Customer Declaration Form

Real property includes an interest in or a right over land. If UNSW is leasing a specific space, answer Yes to this question. If UNSW is testing a specific piece of land e.g. to determine the land's geotechnical qualities, answer Yes to this question.

If UNSW’s supply involves the provision of a report detailing the findings of the testing of drugs, this does not amount to work performed on goods

If the vendor is set up in AP, the vendor classification can be found under Vendor Inquiry in the Vendor record in nsFinancials. If the vendor is paid in the HR system, the vendor classification will be Refer HR

This includes only the airfare travel cost to and from a business location. Please exclude any cost associated with travel to or from a private or holiday location, unless a short stop-over, en-route to or from a business location.

Please also exclude any airfare cost that will be paid by the employee (e.g. airfare cost to or from the private location).

This consists of individuals who are not able to satisfy the conditions as an independent contractor (please refer to the UNSW policy - Engaging Independent Contractors and Consultants). For example, if the services provided by the individuals are of the following nature, it is more likely that they will be considered an employee as opposed to an independent contractor.

Works under the direction of an UNSW employee;

Paid by an hourly rate; and

Uses the tools/equipment provided by UNSW.

Please refer to the Vendor Creation Form or contact the UNSW Tax Team for further information.

Provision of Food and Drink to employees, family, students or guests. Includes social function, business lunch or dinners, employee travelling for work, conference or seminar catering or meals, refreshments, graduation catering, overtime meals.

Includes current employee of UNSW, those currently paid in HR system via SAL4000 form, or with Refer HR classification on Vendor Creation Form.

Includes classification of ST Contractor, ST Consultant or ST Exempt on Vendor Creation form or vendor record in AP, excludes any sole traders/Individuals with Refer HR classification.

Includes all others who are not Sole Traders or Individuals. Includes vendor classifications from Vendor Creation form or vendor record in AP of Contractor, Consultant, Recruitment, Music Tutor, Super Fund, International, UNSW entity, Government Entity.

Refer Vendor Creation form - proposed duration of contract. This is up to 90 cumulative days in a financial year. A day includes any calendar day on which work is performed, regardless of the amount of time worked .

Refer Vendor creation form – is the contractor working with other persons who are suitably qualified? The contractor’s business entity is employing or engaging other people to provide the services under the contract to UNSW

Refer Vendor Creation form – do you provide similar services to other organisations? You provide the same or similar services to other clients or the general public during the same financial year.

To determine whether the non-resident customer is registered for GST check the Australian Business register http://www.abr.business.gov.au. As noted in a later question, a declaration should be obtained from the non-resident customer to confirm whether the customer is registered or required to be registered for GST in Australia.

This question is focusing on where UNSW's supply will be consumed. If UNSW's supply will be used by the recipient outside Australia, answer Yes to this question. If UNSW's supply will be used by the customer in its Australian business, answer No to this question.

Includes student not employed by UNSW, clients and others.

This is the period of each visit to UNSW and the period for which you are paying a living allowance, i.e. the duration at the host location. If the Visiting Academic has a conferral period of 2 years, but returns to their home country or visits other Universities for an extended time, during this 2 year period, and their initial visit to UNSW is only for 6 months, enter the duration for the 6 month visit. Each separate visit to UNSW can be assessed independently.

This is the tax residency country of the academic for the period of his visit to UNSW. In most cases this will be the visitor’s home country, i.e. where they usually reside.

Agencies/Recruitment Agents: A recruitment or employment agency and responsible for the payment of payroll tax and superannuation relating to your employees.

Independent Contractor: Independent Contractors run their own business and provide services to your business. Generally they have control over the work performed, the payment is based on performing the contract services, they bear the legal risks, provide their own tools and equipment and can subcontract or delegate the work.

If an existing vendor in AP, or an existing Sole Trader in the HR system, answers Yes to this question. If a new vendor answer No to this question.

Location	Accommodation/day	Meals/day	Incidentals/day
Albury	$160	$110.15	$21.30
Canberra	$246	$120.85	$21.30
Coffs Harbour	$148	$120.85	$21.30
Griffith	$138	$120.85	$21.30
Port Macquarie	$170	$120.85	$21.30
Sydney	$264	$120.85	$21.30
Wagga Wagga	$154	$120.85	$21.30