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  • Are you an ACE course provider?

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    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’re a recognised ACE course provider and you sell your course to a third party, who is not a student
    • you’re not a recognised ACE course provider and you sell an ACE course to students.

    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

    • Make sure you charge GST on the sale or delivery of your ACE courses, if you need to.
    • Include any missing GST information on your next activity statement.

    Find out about:

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