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
38-85
Education courses
A supply is GST-free if it is a supply of:
(a) an * education course ; or
(b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.
A supply is GST-free if it is a supply of:
(a) an * education course ; or
(b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.
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