Saturday, 12 March 2005 4:54:06 PM
Message
From: J. S. - Aus
Subject: Re: Fwd(2): Invite to Special Event 20 March - International Intro event
To: D. B.y - Aus
Cc: A. G. - Aus
P. S. - Aus
C. B. - Aus
P. F. - Aus
M. G. - Aus
W. G. - Aus

Dear D.,

Just to update you.

Thanks for your input.

At this stage admission to the event will be $10.00 for all attendees other than guests, who are invited to attend at no cost

A few weeks ago you might have noted Jenny Kruger (IRCC Finance) informed communities they should be aware there is a GST implication when using the term 'admission' at events rather than 'suggested contribution'.

This is not case. GST is not payable for communities with a turnover of less than $100,000. Jenny and I have spoken since and have clarified there is no GST liability for the smaller communities whatever the wording they use.

However I pointed out to her there is an income tax responsibility for all income derived from other than members of an association. Income from non-members is considered assessable income by the ATO and is the primary reason for our creating a 'Entelechy' membership base sufficiently large enough for us to report income as coming from members only. This system is called 'mutual receipts'.

If we decide to accept income from non-members in the future we will need to have some kind of ticketing system at the door of all events in order to apportion income between members and non-members. This must be to the satisfaction of the taxation office. ATO will not accept an arbitrary way of determining this. This is my concern and not about any tax commitments we might incur. Although a non profit association is allowed only a profit of $417.00 annually we could easily balance our expenses to income so that it does not eceed this.

I personally have no objection to a ticketing system but I am unsure how the community at large would respond to receiving, and paying for, a ticket at the door. We would have to test peoples thoughts about this at an 'Entelechy general meeting. I would also need to see our accountant regarding the details to be included on tickets of entry.

Hope this helps.

J..

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D. B. - Aus on Saturday, 12 March 2005 at 2:36 PM -0800 wrote: Hi J.,

I note Sydney has their invite:

Suggested Contribution:
Event Sponsors: $15
Guests $10
Concession $5

Cheers, D.

Please wait a few seconds for this invite to reveal … thank you.

Also find attached an easy to print version (3 to a page) for guest invites.

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