A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 6 - Interpretation  


Division 195 - Dictionary in the Act  

195-1.02   First aid or life saving course  

For the purposes of subparagraph (b)(vi) of the definition of first aid or life saving course in section 195-1 of the Act, the following qualifications are specified:

(a) a qualification that was specified for the purposes of that subparagraph by the A New Tax System (Goods and Services Tax) Regulations 1999 immediately before their repeal;

(b) a qualification that:

(i) is provided under the VET Quality Framework (within the meaning of the National Vocational Education and Training Regulator Act 2011 ) by a registered training organisation; and

(ii) certifies the attainment of each competency mentioned in column 1 of an item in the following table with a unit code mentioned in column 2 of the item.

First aid or life saving course competencies
Item Column 1
Column 2
Unit code
1 Respond to aquatic emergency using basic water rescue techniques (a) SISCAQU002; or
(b) SISCAQU202A; or
(c) SRCAQU003B; or
(d) SRCAQU003A
2 Instruct water familiarisation, buoyancy and mobility skills (a) SISCAQU008; or
(b) SISCAQU308A; or
(c) SRCAQU009B; or
(d) SRCAQU009A
3 Instruct water safety and survival skills (a) SISCAQU009; or
(b) SISCAQU309A; or
(c) SRCAQU010B; or
(d) SRCAQU010A
4 Instruct the strokes of swimming (a) SISCAQU010; or
(b) SISCAQU310A; or
(c) SRCAQU011B; or
(d) SRCAQU011A

It is not necessary for a person to obtain certification of attainment of all the competencies mentioned in column 2 of the table in subsection (1) from the same registered training organisation.

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