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Ruling

Subject: Goods and services tax (GST) and first aid courses

Question

Is GST payable on your supplies of the first aid courses?

Answer

No.

Relevant facts and circumstances

You are registered for GST

You deliver first aid courses in Australia.

You are responsible for securing your own work.

You advertise the courses.

You are entitled to fees for the courses from the students.

You purchase course materials from an RTO.

You purchase certificates from the RTO. You issue the certificates to the students in the name of the RTO.

You do not deliver the courses under a sub-contractor arrangement with the RTO.

The instructor for the courses, you, holds a qualification of the type referred to in subparagraph (b)(vi) of the definition of first aid or life saving course in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999 subsection 7-1(1)

A New Tax System (Goods and Services Tax) Act 1999 section 9-5

A New Tax System (Goods and Services Tax) Act 1999 section 9-40

A New Tax System (Goods and Services Tax) Act 1999 paragraph-38-85(a)

A New Tax System (Goods and Services Tax) Act 1999 section 184-1

A New Tax System (Goods and Services Tax) Act 1999 section 195-1

Reasons for decision

Summary

GST is not payable on your supplies of the first aid courses, as these courses are first aid or life saving courses as defined in the GST Act.

Detailed reasoning

GST is payable by you where you make a taxable supply.

You make a taxable supply where you satisfy the requirements of section 9-5 of the GST Act, which states:

You make a taxable supply if:

· you make the supply for *consideration; and

· the supply is made in the course or furtherance of an *enterprise that you *carry on; and

· the supply is *connected with Australia; and

· you are *registered, or *required to be registered.

However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed.

(*Denotes a term defined in section 195-1 of the GST Act)

Based on the information provided, we consider that you are supplying the first aid courses to the students.

You satisfy the requirements of paragraphs 9-5(a) to 9-5(d) of the GST Act. This is because:

· you supply the courses for consideration (the course fees)

· your supplies of the courses are made in the course or furtherance of an enterprise that you carry on

· the supplies of the courses are connected with Australia, and

· you are registered for GST.

There are no provisions in the GST Act under which your supplies of the first aid courses are input taxed.

Therefore, what remains to be determined is whether your supplies of the first aid courses are GST-free.

In accordance with paragraph 38-85(a) of the GST Act, a supply of an education course is GST-free.

Section 195-1 of the GST Act defines education course to include a first aid or life saving course.

First aid or life saving course is defined in section 195-1 of the GST Act to mean a course of study or instruction that:

(a) principally involves training individuals in one or more of the following:

(i) first aid, resuscitation or other similar life saving skills including personal aquatic survival skills but not including swimming lessons;

(ii) surf life saving;

(iii) aero-medical rescue; and

(b) is provided by an entity

(i) that is registered (or otherwise approved) by a State or Territory authority that has responsibility for registering (or otherwise approving) entities that provide such courses; or

(ii) that is approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such courses; or

(iii) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN 097 784 122); or

(iv) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN 003 147 180); or

(v) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by The Royal Life Saving Society - Australia (ACN 008 594 616); or

(vi) that uses, as the instructor for the course, a person who holds a training qualification for that course that is a qualification (in life saving) specified in, or of a kind specified in, the regulations.

In accordance with section 184-1 of the GST Act, the term 'entity' includes an individual.

You are supplying courses that principally involve training individuals in first aid. Hence, you satisfy the requirement of paragraph (a) of the definition of first aid or life saving course.

You advised that the instructor for the course holds a qualification of the type referred to in subparagraph (b)(vi) of the definition of first aid or life saving course in section 195-1 of the GST Act. Hence, you satisfy the requirement of paragraph (b) of the definition.

Therefore, you satisfy the requirements of the definition of first aid or life saving course in section 195-1 of the GST Act.

Hence, you make GST-free supplies of education courses under paragraph 38-85(a) of the GST Act.

Therefore, you do not make taxable supplies of your first aid courses. Hence, GST is not payable on your supplies of the first aid courses.