GST for preschool operators

How is GST applied to preschool courses?

Most education courses are GST-free, that is, you do not include GST in the price of education courses you supply.

If you have purchased or imported any goods or services to supply a course, you can claim GST credits for the GST you have paid.

A preschool course is GST-free if all of the following apply:

• the course is delivered in accordance with a preschool curriculum recognised by either
• the Department of Human Services in Victoria
• the Department of Community Services in New South Wales
• the relevant education authority in all other states and territories
• the course is delivered by a school that is recognised as a preschool under the relevant state or territory law.

Sections within Education courses and associated supplies

• How is GST applied to preschool courses?
• What does the supply of a preschool course include?
• Do fees have to be divided into GST-free and taxable parts?