7.a.14. In-house professional, clinical skills update / development programs run by a public hospital for internal staff and also for external private practitioners. Differential fees are charged. Are such course fees subject to GST?
Non-interpretative – straight application of the law.
The supply of a professional or trade course is GST-free where it is a course leading to a qualification that is an essential prerequisite:
- for entry into a particular profession or trade in Australia, or
- to commence the practice of (but not to maintain the practice of) a profession or trade in Australia.
A distinction is to be made between courses undertaken to obtain qualifications and those undertaken to maintain them. Courses to maintain qualifications - such as undertaking continuing professional development to retain membership of a professional body - are not GST-free.
For further information refer to GSTR 2003/1External Link - Goods and services tax: supplies that are GST-free as professional or trade courses.