Short-term board and quarters
Supply of a short-term full board is made up of two components - accommodation and meals.
As the non-commercial supply rules apply differently to each of these components, you apply the appropriate benchmark market value to each of them independently.
The benchmark market values apply as follows:
- for the accommodation component, apply the rate for supported accommodation applicable to the location displayed at Table 1
- for the food component, apply the applicable meal rate also displayed at Table 1. (Note that incidentals are not included in this calculation).
Because one fee is charged for both the accommodation and food, you need to apportion the fee to the accommodation and food components. You then compare the individual components to the benchmark market values for accommodation and food respectively to determine whether either, or both, the supply of accommodation or food is GST-free.