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  

38-85   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.

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