A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
For subparagraph (b)(vi) of the definition of first aid or life saving course in section 195-1 of the Act, the qualification specified is a qualification that:
(a) is provided by a registered training organisation under the National Training Framework; and
(b) certifies the attainment of all the competencies mentioned in column 2 of the table in Schedule 12 , with the unit codes mentioned in column 3 of Schedule 12 . (2)
It is not necessary for a person to obtain certification of attainment of all the competencies mentioned in column 2 of the table in Schedule 12 from the same registered training organisation.
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