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Edited version of your written advice
Authorisation Number: 1012912302882
Date of advice: 19 November 2015
Ruling
Subject: GST and supply of education course
Question 1
Are the supplies of education course units XXX and XXX GST-free?
Answer
Yes, the supplies of the two education courses are GST-free.
This ruling applies for the following periods:
01/07/2015 - 30/06/2016
Relevant facts and circumstances
You are an individual registered for GST.
You carry on an enterprise of providing education courses under the name XXX. The Head Office is based in XXX and you conduct training in all states.
Your website explains that you provide education and training in XXX. Specifically:
• XXX and
• XXX
Successful students receiving these 2 units of competency enables them to secure work in the XXX field as XXX. Alternatively, these competencies form part of the Certificate III XXX which the students can continue to pursue.
You are currently registered as a recognised training organisation (RTO) with the training components XXX and XXX currently in scope.
Relevant legislative provisions
Section 38-85 of the A New Tax System (Goods and Services Tax Act) 1999
Reasons for decision
A supply of an 'education course' is GST-free under section 38-85 of the GST Act. 'Education course' is defined in section 195-1 of the GST Act to include, among other things, a tertiary course.
A tertiary course is defined in section 195-1 of the GST Act to include a course of study or instruction that is a tertiary course determined by the Education Minister under subsection 5(D) 1 of the Student Assistance Act 1973. Pursuant to this subsection, the Education Minister has made the Determination: Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) which provides that an accredited course within the scope of an RTO's registration is a tertiary course when conducted by that RTO.
A tertiary course generally consists of component parts that are commonly referred to as subject, course, module, unit or program. Where you supply one unit of a tertiary course that is covered by the Education Minister's determination and the recipient is enrolled in that unit, the supply of that unit is GST-free.
You have advised that you are an RTO. The units you supply XXX and XXX are accredited and currently in scope of your registration. Therefore your supplies of these units are GST-free education courses.