If a Refund Point Operator (RPO) collects, sorts, and refunds an entity that is entitled to access GST concessions (i.e., an endorsed charity), the RPO will receive a separate payment from WARRRL equal to the amount of the input tax credit the RPO is not entitled to claim on the total refund amount. This is called GST Recovery.
A tax invoice for this amount will be generated by WARRRL on the RPO’s behalf and emailed to them for their records.
These entities are identified by WARRRL through their scheme ID registration. The daily reconciliation report identifies transactions related to an endorsed for charity concessions as a separate line-item GST exempt.
WARRRL will generate the tax invoices for this amount on the RPO’s behalf using the data that has been entered by the RPO into the POS and identifiable by the customer’s member number (Scheme ID) used in the POS.
1/11th of the refund amount paid to a GST registered entity that is entitled to access GST concessions plus GST.
This invoice shows the GST component for an eligible container returned by an endorsed charity which the RPO is unable to claim as input tax credit. This is to reimburse the RPO and must match the remittance advice.
The RPO will receive one tax invoice for the weekly submission regardless of how many charities there are that make up the sum.