ATO Interpretative Decision
ATO ID 2001/581
Goods and Services Tax
GST and the supply of a vocational education and training programFOI status: may be released
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This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Is the entity, a training organisation, making a GST-free supply under paragraph 38-85(a) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it supplies a vocational education and training program?
Decision
Yes, the entity is making a GST-free supply under paragraph 38-85(a) of the GST Act when it supplies a vocational education and training program.
Facts
The entity is a registered training organisation. The entity provides a vocational education and training program.
The entity is registered for goods and services tax (GST).
Reasons for Decision
Paragraph 38-85(a) of the GST Act provides that the supply of an education course is GST-free.
The definition of an education course in section 195-1 of the GST Act includes a tertiary course.
A tertiary course is defined in section 195-1 of the GST Act to mean a course of study or instruction that is a tertiary course as determined by the Education Minister under subsection 5(D)(1) of the Student Assistance Act 1973 (SAA).
The Student Assistance Act Determination (No. 1999/2)(SAA Determination) describes the educational institutions and courses that are approved for the purposes of subsection 5(D)(1) of the SAA. A vocational education and training program that is provided by a registered training organisation is specified in this Determination as one type of tertiary course.
In this case, the entity is a registered training organisation that provides a vocational education and training program and as such, the program is a tertiary course as determined by the Education Minister under subsection 5(D)(1) of the SAA.
Therefore, as the vocational education and training program is a tertiary course, the entity is supplying an education course that is GST-free under paragraph 38-85(a) of the GST Act.
Date of decision: 3 August 2001
Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
paragraph 38-85(a)
section 195-1
subsection 5(D)(1)
Related Public Rulings (including Determinations)
GSTR 2001/1
Other References:
The Student Assistance Act (SAA) Determination (No. 1999/2)
Keywords
Goods & services tax
GST free
GST education
Education courses
ISSN: 1445-2782
| Date: | Version: | |
| You are here | 3 August 2001 | Original statement |
| 10 February 2006 | Archived |