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  • 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.

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      Last modified: 10 Jan 2019QC 17317