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  • Long-term board and quarters

    Supply of long-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:

    • for the accommodation component, apply the rate for one bedroom accommodation applicable to the location displayed at the fifth column of Table 5
    • for the food component, apply the applicable meal rate displayed at Table 4.

    Because one fee is charged for both the food and accommodation, you need to apportion the fee to 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:

    • 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 meals and accommodation.
      Last modified: 06 Dec 2017QC 32370