• 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, or
    • 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.

    End of attention

    More detail is provided in:

      Last modified: 24 Dec 2015QC 17317