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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1051297437467

Disclaimer

You cannot rely on this edited version in your tax affairs. You can only rely on the advice that we have given to you or to someone acting on your behalf.

The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.

Ruling

Subject: GST and supplies by a registered training organisation

Question 1

Are the courses A, B and C that you deliver as a registered training organisation (RTO) GST-free?

Answer

Yes.

An education course is GST-free under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The definition of an education course includes, amongst other things, a tertiary course.

To be GST-free as a tertiary course, a course must satisfy the Education Minister's Determination No. 2002/1 Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Students Assistance Act 1973 (Determination No. 2002/1). Determination No. 2002/1 provides that a vocational education and training package conducted by a RTO, within whose scope of registration the course is included, is a tertiary course.

A vocational education and training package is defined in Determination No. 2002/1 to be:

      a) an accredited vocational education and training course; or

      b) a sequence of training consisting of one or more subjects or modules from an accredited vocational education and training course; or

      c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package.

In your case, you are carrying on an education and training enterprise that provides nationally accredited training courses. You are registered as an RTO and your courses are listed in the training.gov.au website.

Therefore the courses you provide that are within the scope of your registration as an RTO will satisfy the definition of a tertiary course and as such, are GST-free as an education course under section 38-85 of the GST Act. Any fees that are charged for tuition, facilities and other curriculum related activities associated with such courses are not subject to GST.

Relevant facts and circumstances

    ● You are registered for Goods and Services tax (GST).

    ● You are an RTO.

    ● Your provider number is X.

    ● You provide courses A, B and C.

    ● The training.gov.au website (formerly known as Training Information Service (TIS)) advises that you are accredited to provide the courses A, B and C.

    ● On completion of the programs you issue the participants with national AQF level 5 post- secondary qualifications.

Relevant legislative provisions

Section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999


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