A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-C
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Education
38-100
Supplies that are not GST-free
To avoid doubt, the following supplies related to an * education course are not GST-free:
(a) a supply by way of sale, lease or hire of goods (other than * course materials covered by section 38-95 , or a supply by way of lease or hire that is covered by section 38-97 );
(b) a supply of membership of a student organisation.
To avoid doubt, the following supplies related to an * education course are not GST-free:
(a) a supply by way of sale, lease or hire of goods (other than * course materials covered by section 38-95 , or a supply by way of lease or hire that is covered by section 38-97 );
(b) a supply of membership of a student organisation.
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