How the proposed GST will impact ALIA members - Arthur Andersen report

Executive summary

The purpose of this report is to provide the Australian Library and Information Association (ALIA) with an overview of how the proposed Goods and Services Tax ('GST') will impact on its members. The report discusses two affected groups of ALIA's membership, namely:

• Public library services; and
• Libraries in the education sector.

In addition, the report highlights the need for ALIA to be involved in the lobbying of government, particularly in clarifying its position with respect to government 'grants' to the libraries.

Table of contents

• Executive summary
• Status of the debate
  • What is a GST?
  • GST-free supplies
  • Input taxed supplies
  • Activities vs organisations
• GST and public library services
  • Non-corporatised libraries
  • GST-free
  • Corporatised libraries
  • Public libraries in the education sector
• Yarra Plenty Regional Library Service (YPRLS)
  • Scenario 1 - Sample regional library service
  • Scenario 2 - Sample library corporation
• Cashflow issues
  • Systems issues
  • Specific questions addressed