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  • Course content and purpose

    When deciding whether a course is a first aid or lifesaving course, consider the content and purpose of your course, as opposed to other factors such as the name of the course or the level of student participation.

    For example:

    • A course you advertise as a ‘learn-to-swim’ program that is mainly of instruction in personal aquatic survival skills, meets the definition of a 'first aid or lifesaving course' in the GST Act.
    • If the course content is that of a first aid or lifesaving course and meets all of the requirements, the course will be GST-free even if a student does not complete the course or has enrolled in the course for reasons not related to first aid or lifesaving.

    Example: Course content and purpose

    The Killeen Leisure Centre uses qualified instructors in a course that teaches the following skills:

    • efficient stroke techniques where students swim 50 metres of the following strokes   
      • sidestroke
      • freestyle
      • lifesaving backstroke
      • backstroke
       
    • treading water for five minutes
    • swimming 50 metres in any stroke using a personal flotation device
    • diving and swimming underwater for 10 metres, and
    • tumble/flip turning.

    The course mainly consists of the teaching of personal aquatic survival skills. The course is GST-free.

    End of example
      Last modified: 10 Jan 2019QC 17317