Goods and Services Tax Ruling
GSTR 2000/30A - Addendum
Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
Since Goods and Service Tax Ruling GSTR 2000/30 issued on 30 June 2000 the ATO's Tax Reform website has been decommissioned (on 11 August 2003); legislation that was then before Parliament has received Royal Assent (on 30 June 2000); and Commonwealth department names have changed. This Addendum amends GSTR 2000/30 to reflect those changes.
GSTR 2000/30 is amended as follows:
1. Paragraph 141
2. Footnote 4
3. Footnote 26
A copy of the Education Minister's Determination can be found on the website of the Department of Education, Science and Training at www.dest.gov.au.
4. Footnote 31
5. Footnote 52
The Education Textbook Subsidy Scheme applies to textbooks. The Department of Education, Science and Training (DEST) administers the Educational Textbook Subsidy Scheme. Information on the scheme can be obtained by telephoning DEST on 1300 139 249 or accessing the following website: www.dest.gov.au.
6. Footnote 53
7. Footnote 66
8. Legislative References
- ANTS(GST)A99 38-97.
Commissioner of Taxation
15 October 2003
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