GST and personal aquatic survival skills

The supply of a first aid or lifesaving course is GST-free if:

• the course mainly involves training people in first aid, resuscitation or other similar lifesaving skills (including 'personal aquatic survival skills' but not 'swimming lessons'), and
• the course provider is qualified.

The course provider is qualified if:

• the instructor holds a training qualification for that course issued by    
  • AUSTSWIM Ltd
  • Surf Lifesaving Australia Ltd, or
  • The Royal Lifesaving Society – Australia
   
• it is a registered training organisation offering competencies contained in the GST regulations.

Courses that mostly involve training in surf lifesaving or aero-medical rescue are GST-free even if part of the course is swimming lessons.

Find out about:

• Personal aquatic survival skills
• Swimming lessons
• Course content and purpose