A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-C - Education  

38-105   Accommodation at boarding schools etc.  

(1)  
A supply is GST-free if:


(a) it is a supply of * student accommodation to students undertaking a * primary course , a * secondary course or a * special education course ; and


(b) the supplier of the accommodation also supplies the course.

(2)  
A supply is GST-free if:


(a) it is a supply of * student accommodation to students who are undertaking a * primary course , a * secondary course or a * special education course ; and


(b) the accommodation is provided in a hostel whose primary purpose is to provide accommodation for students from rural or remote locations who are undertaking such courses.

(3)  
Student accommodation means the right to occupy the whole or part of the premises used to provide the accommodation, including, if it is provided as part of the right so to occupy, the supply of:


(a) cleaning and maintenance; or


(b) electricity, gas, air-conditioning or heating; or


(c) telephone, television, radio or any other similar thing.

(4)  
However, a supply is not GST-free under subsection (1) or (2) to the extent that it consists of the supply of * food .


 

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