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
38-95
Course materials
A supply of *
course materials
for a subject undertaken in an *
education course
is
GST-free
.