ATO Interpretative Decision
ATO ID 2003/11 (Withdrawn)
Goods and Services Tax
GST and aquatic tuitionFOI status: may be released
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This ATO ID is withdrawn as it does not accurately reflect the ATO view. The current ATO view is contained in Fact Sheets GST and Personal Aquatic Survival Skills (NAT 10336) and GST and aquatic tuition (NAT 10920).This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
Status of this decision: Decision Withdrawn 15 October 2004
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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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 sports and recreational centre, 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 aquatic tuition?
Decision
No, the entity is not making a GST-free supply under paragraph 38-85(a) of the GST Act, when it supplies aquatic tuition.
Facts
The entity is a sports and recreational centre which offers tuition in aquatic skills. It provides this tuition both to members and the public. The tuition is based on a multi-stage swimming and water safety skills programme. The entity is not registered or approved by the relevant State or Territory body or authority which has the responsibility for the registration or approval of such courses.
Reasons for Decision
Section 38-85 of the GST Act provides that an education course is GST-free. The definition of 'education course' in section 195-1 of the GST Act includes a first aid or life saving course.
Paragraph (a) of the definition of a first aid or life saving course states that such a course is:
A course of study or instruction that principally trains individuals in one or more of the following:
- i)
- first aid, resuscitation or other similar life saving skills including
- ii)
- aquatic survival skills, but not including swimming lessons; or
- iii)
- surf life saving ; or
- iv)
- aero-medical rescue.
If the course principally provides tuition in any or all of the above skills then paragraph (a) of the definition of a first aid or life saving course is satisfied.
Paragraph (b) of the definition requires that the first aid or life saving course must be provided by a body that is:
- i)
- registered (or otherwise approved) by a State or Territory authority that has the responsibility for registering (or otherwise approving) bodies that provide such courses; or
- ii)
- approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such courses.
The entity is not registered or approved by a State or Territory body or authority which has the responsibility for undertaking such activities. As such the requirement for paragraph (b) of the definition is not satisfied.
As the course supplied by the entity does not satisfy the requirements of both paragraphs of the definition outlined above it fails to satisfy the definition of a first aid or life saving course and it is not GST-free as a first aid or life saving course
Date of decision: 7 February 2003
Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
paragraph 38-85(a)
section 195-1
Keywords
GST education
Education courses
First aid or life saving course
ISSN: 1445-2782
| Date: | Version: | |
| 7 February 2003 | Original statement | |
| You are here → | 15 October 2004 | Archived |