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  • Part 13 - Education, education materials, training and childcare

    Issue 1: What affect will the introduction of GST have upon supplies of education, training and childcare?

    Non-interpretative – straight application of the law


    Division 38 in the GST Act sets out the supplies that are GST-free. If a supply is GST-free then:

    • no GST is payable on the supply, and
    • an entitlement to an input tax credit for anything acquired or imported to make the supply is not affected.

    The supply of an education course is a GST-free supply. The ATO has issued Goods and Services Tax Ruling GSTR 2000/30 on pre-school, primary and secondary education courses and Goods and Services Tax Ruling GSTR 2001/1 on tertiary education courses. Also, a final ruling, GSTR 2000/27, on the meaning of 'likely to add to employment skills' as it applies to adult and community education courses has been issued by the ATO.

      Last modified: 21 Dec 2020QC 27139