Goods and Services Tax Ruling

GSTR 2000/30A3 - Addendum

Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/30 to reflect amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). In particular, the Addendum updates GSTR 2000/30 for amendments made to Subdivision 29-C.

The amendments to Subdivision 29-C are in relation to tax invoices and apply to net amounts for tax periods starting on or after 1 July 2010.

This Addendum also makes further minor amendments to GSTR 2000/30 to correct other minor technical changes and to update the references section of GSTR 2000/30.

GSTR 2000/30 is amended as follows:

1. Date of Effect

After paragraph 5, insert:

5A. Changes made to this Ruling by Addenda that issued on 15 October 2003, 31 October 2012 and 8 May 2013 have been incorporated into this version of the Ruling.[1A]

2. Footnote 23

Omit the footnote; substitute:

23 Section 195-1. A determination made by the Education Minister must have regard to the Intergovernmental Agreement and other agreements pursuant to section 21 of the Federal Financial Relations Act 2009.

3. Footnote 39

Omit the footnote; substitute:

39 Subsection 9-17(2).

4. Footnote 42

Omit the footnote; substitute:

42 Refer to Goods and Services Tax Ruling GSTR 2013/1 for tax invoice requirements.

5. Footnote 64

Omit the footnote; substitute:

64 Subsection 29-70(2).

6. Paragraph 135

Omit the paragraph; substitute:

135. Where you make a mixed supply, the tax invoice must satisfy the requirements of subsection 29-70(1), including that it contains enough information to clearly ascertain:

what is supplied, including the quantity and price;
the extent to which each supply is a taxable supply; and
the amount of GST payable in relation to each supply.[64A]

7. Related Rulings/Determinations


GSTR 2011/D1


GSTR 2013/1

8. Legislative references


- ANTS(GST)A99 9-15(3)(b)
- ANTS(GST)A99 9-30(2)
- ANTS(GST)A99 38-90(z)(b)
- ANTS(GST)A99 40-1
- ANTS(GST)A99 40-5
- ANTS(GST)A99 40-35
- ANTS(GST)A99 40-65
- ANTS(GST)A99 40-70
- ANTS(GST)A99 40-130
- ANTS(GST)A99 99-1
- ANTS(GST)A99 99-5
- ANTS(GST)A99 99-10
- ANTS(CSFA)A99 Sch 2


- ANTS(GST)A99 9-17(2)
- ANTS(GST)A99 29-70(1)
- ANTS(GST)A99 29-70(2)
- ANTS(GST)A99 38-90(2)(b)
- ANTS(GST)A99 38-105(3)
- ANTS(GST)A99 99-5(1)(a)
- FFRA 2009 21

This Addendum explains the Commissioner's view of the law as it applies from 1 July 2010.

Commissioner of Taxation
8 May 2013


Refer to each Addendum to see how that Addendum amends this Ruling.

For more information on the tax invoice requirements for mixed supplies, see GSTR 2013/1


ATO references:
NO 1-25765N4

ISSN 1443-5160