A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-C - 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.

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