How to lodge
To apply for a private ruling about GST and education courses:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about GST and education courses:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in GST-free sales.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
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.