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  

38-90   Excursions or field trips  

(1)  
A supply is GST-free if it is a supply of an excursion or field trip, but only if the excursion or field trip:

(a) is directly related to the curriculum of an * education course ; and

(b) is not predominantly recreational.

(2)  
However:

(a) if the course is a * tertiary course , a * tertiary residential college course or a * professional or trade course - any supply of accommodation as part of the excursion or field trip is not GST-free; and

(b) in any case - any supply of * food as part of the excursion or field trip is not GST-free under this section.

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