VTAXPER66200 - Particular trades: driving schools - information to obtain

1 Documents to obtain

Copies of advertising and promotional material used by both school and instructors;
signed copies of the current agreements between school and instructor;
copies of appointment cards, introductory Letters, and/or offers given to the pupils by the school;
examples of invoices/receipts given to pupils.

On what supplies does the school currently accounting for output tax , and how long has the current system operated?
What fees are currently charged to pupils?
How much does the instructor receive?
Who sets the prices which pupils have to pay for their tuition?
What is the average number of lessons given in a week by an instructor?
How do pupils book lessons; who allocates pupils to instructors?
What is the weekly fee payable by instructor to school?
Is there a reduction in the weekly fee payable by the instructor to the school if only a minimal number of lessons are generated; for example if the instructor is sick or on holiday, is the hire or booking fee to the school still payable?
Who collects money from the pupils?
If the driver collects the fees, does he have to pass these on to the school on a daily or weekly basis?
To whom are the pupils’ cheques payable; are credit cards accepted?
What does the school do if a pupil complains about either his tuition or the instructor?
Who is responsible for:

insuring the car?

insuring the pupil?

maintaining and repairing the car?

the cost of petrol used in lessons?

Who bears the cost of advertising?
Can instructors accept work independently of the school?
What records does the school retain relating to its instructors? Is the school able to easily calculate how much each instructor has earned in a given period?
What does the school do if the instructor cancels a lesson?
Are the instructors obliged to advertise the school on their cars?