16 January 2018
If you are an Adult and Community Education (ACE) course provider it is important to be aware of when you need to pay or charge GST on the sales and delivery of ACE courses.
When to charge GST
You need to charge GST on an ACE course if one of the following applies:
You don’t need to charge GST on an ACE course if you are a recognised ACE course provider or their representative and you deliver the course directly to students.
When to pay GST
If you deliver a course to students as a representative of a recognised ACE course provider, you need to pay GST on any fee or commission an ACE course provider pays you.
What you need to do
Find out about:
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