Education industry partnership - rulings and determinations

GST Determinations

Final determinations

GSTD 2000/11 - Goods and Services Tax : is the supply of commercial pilot training GST - free as an education course under section 38 - 85 of the A New Tax System ( Goods and Services Tax Act ) 1999 ( the GST Act )?

GSTD 2000/7 - Goods and Services Tax: is the supply of the services of apprentices or trainees by a Group Training Company to host employers under a Group Training Scheme a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999?

GST Rulings

Final rulings

GSTR 2000/30 - Goods and Services Tax: supplies that are GST-free for pre-school, primary and secondary education courses

Please note that this ruling was previously released as draft ruling GSTR 2000/D12 which has been removed

GSTR 2000/27 - Goods and Services Tax: adult and community education courses; meaning of "likely to add to employment related skills"

GSTR 2000/11 - Goods and Services Tax: Grants of Financial Assistance

Please note that this ruling was previously released as draft ruling GSTR 1999/D13, which has been removed

GSTR 2004/5 - Goods and Services Tax: appropriations

Please note that an erratum has been issued for this document.

GSTR 2001/1 - Goods and services tax: supplies that are GST-free for tertiary education courses

GSTR 2002/1 - Goods and services tax: supplies that are GST-free as special education courses

GSTR 2003/1 - Goods and services tax: supplies that are GST-free as professional or trade courses

Draft rulings

GSTR 1999/D13 - Goods and Services Tax: Grants of Financial Assistance

Please note that this ruling has now been released as final ruling GSTR 2000/11 and has been removed

GSTR 2000/D12 - Goods and Services Tax: supplies that are GST - free for pre-school, primary and secondary education courses

Please note that this ruling has now been released as final ruling GSTR 2000/30 and has been removed

GSTR 2002/D5 - Goods and services tax: supplies that are GST-free as professional or trade courses

Please note that this ruling has now been released as final ruling GSTR 2003/1 and has been removed.

Legislative Determinations

RCTI 2000/50 - Education