You need to complete a claim form and you need to complete a 'Statement by a Supplier' form. Why? Fees payable by ACPSEM to College members or other individuals under various projects, such as the "Fast Track" project or CPD activities, all involve the College paying a fee for service and, because the ACPSEM registered office is in Australia, the Australian GST rules therefore apply.
Briefly stated, this means that the supplier of a service to the College must provide the College with details of the supplier's ABN number or the College must obtain a completed 'Statement by a Supplier'. This form identifies 5 possible reasons explaining why an ABN number has not been quoted and requires the supplier to tick the appropriate box. As explained on the form, if the ACPSEM office does not have this signed form to satisfy it that the supplier is excluded from the ABN rule it is obliged to withhold 48.5% of the payment and pay this amount to the Taxation Office as 'GST Withholding Tax'. This requirement applies irrespective of whether the 'supplier' is registered for GST or not.
Click the following links for a copy of the Taxation Office Australian Taxation Office form and Australian Taxation Office guidelines . ACPSEM claim forms for Australian resident members can be accessed by clicking this link Claim Form (for Australia) for Fees, Honorarium, Expenses, etc
For the Claim form for New Zealand resident members click here Claim Form (for New Zealand) for Fees, Honorarium, Expenses, etc
Once all the forms are completed please submit them to the ACPSEM Office either by scanning them and emailing them to
[email protected] e-mail address is being protected from spambots, you need JavaScript enabled to view it or fax them to 61 2 9693 5145 and we will endeavour to complete the payment ASAP.