• GST and education courses – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about GST on education courses and related things. If you provide supporting information this will reduce the time it takes us to respond to your request.

    If you want to apply for a private ruling about the GST on education, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about the GST payable on a supply of an education course, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about the GST payable on a supply of an education course or related things includes:

    • the entity supplying the education course and their structure
    • the education course being supplied, including
      • how the course is assessed
      • the curriculum
      • 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 the course provider has and how that accreditation applies to the education course supplied
    • how the education course is provided, including any agreements with other entities to provide the course
    • whether any associated items are provided with the supply of the education course, for example accommodation, course materials, excursions or meals.

    Next steps:

      Last modified: 11 Jul 2017QC 19036