Show download pdf controls
  • Swimming lessons

    Swimming lessons are not a 'first aid or lifesaving course' under GST law.

    A 'swimming lesson' in this context improves their swimming skills, for example, improving endurance, speed and technique.

    Typical characteristics of a swimming lesson include but are not limited to:

    • aerobic endurance training and physical conditioning of one or more of the competitive swimming strokes
    • refining racing turns and race starting
    • interval/cycle training
    • combinations of wet and dry land training, and
    • race strategies and psychological training.

    A student taking swimming lessons already has the skills to survive in the water. The main point of the course is to make the student a better swimmer.

    Example: Swimming lessons

    Elite Swimming Academy provides squad training for proficient swimmers. A typical session involves:

    • 15 × 100 metres freestyle at maximum pace
    • 5 × 400 metres backstroke
    • 10 × 50 metres freestyle
    • racing starts, and
    • land work (medicine ball, skipping, and weights).

    Because these skills are designed to improve the student's endurance and stroke effectiveness, the course mainly involves swimming lessons. The squad training would not be GST-free.

    End of example
      Last modified: 10 Jan 2019QC 17317