A New Tax System (Goods and Services Tax) Act 1999
A supply is GST-free if it is a supply of an excursion or field trip, but only if the excursion or field trip:
(a) is directly related to the curriculum of an * education course ; and
(b) is not predominantly recreational.
(2)
However:
(a) if the course is a * tertiary course , a * tertiary residential college course or a * professional or trade course - any supply of accommodation as part of the excursion or field trip is not GST-free; and
(b) in any case - any supply of * food as part of the excursion or field trip is not GST-free under this section.
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