and Reasons for our penalty decision for more information. Reasons for our decision Issues raised: Issue 1 Are you entitled to be registered for Goods and Services Tax (GST)? .• Issue 2 Are you entitled to the GST credits claimed on Business Activity Statement's lodged for the tax periods 1 January 2011 — 31 March 201

en 2 $52.00 $104.00 Coffee/Tea Break non-alcholic beverages Sub Total Food per person per drink 1 90 $15.00 $6.00 20% Service Charge 5% Goods and Services Tax (GST) 'Total Food Beverage Details Item Wine/Beer estimate Sub Total Beverage per drink 'Quantity 60 (A) Price $10.00 20% Service Charge (9.6%

a Break per personl $15.00 $15.00 non-alcholic beverages per drink 90 $6.00 $540.00 Sub Total Food $2,957.00 20% Service Charge $591.40 5% Goods and Services Tax (GST) $177.42 Total Food (A) $3,725.82 Beverage Details Item Quantity Price Total Wine/Beer estimate per drink 60 $10.00 $600.00 Sub Total Bev