• Supporting document requirements for private rulings

    This page lists the documents and information we usually need to process private rulings about the subject displayed.


    Please send the following documents and information with your private ruling application form.

    End of attention

    GST-free supplies - education

    • Identify the entity supplying the education course and describe their structure.
    • What education course is being supplied? Include detail of the course's assessment, curriculum and whether it is a type of education course (as defined in the A New Tax System (Goods and Services Tax) Act 1999).
    • What type of accreditation does the entity have and how does it apply to the education course supplied?
    • How is the education course provided? Include any agreements with other entities to make the supply of the course or qualification.
    • Are associated items provided with the supply of the education course? Include items such as accommodation, course materials, excursions or meals.

    More information

      Last modified: 29 Sep 2006QC 19036