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  • Short-term board and quarters

    Supply of a short-term full board is made up of two components - accommodation and meals (food).

    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 (incidentals are not included in this calculation).

    When 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.

    Apportioning your fee

    You can use any reasonable method to apportion the fee between the food and accommodation components. However, we have set out a method below that you may choose to use, as follows:

    • add together the applicable benchmark market values for food and accommodation to obtain a total benchmark market value
    • calculate the benchmark market value for accommodation and the benchmark market value for food as a percentage of the total benchmark market value
    • use these same percentages to apportion the total fee charged between food and accommodation.

    The rates in Table 1 may also be used as the benchmark market value for emergency or crisis accommodation where the supply is a combination of accommodation and meals.

    Where your organisation purchases food and then provides it to someone else, the market value is the cost of the food you purchased, rather than the benchmark market values.

      Last modified: 06 Dec 2017QC 32370