Edited version of private advice

Authorisation Number: 1051805486630

Date of advice: 22 February 2021

Ruling

Subject: GST on first aid course

Question

Is the provision of first aid courses provided by you to businesses for their employees GST-free under section 38-85 of A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Answer

Yes.

Section 9-5 of The GST Act provides that 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 the indirect tax zone; and

•         You are registered, or required to be registered for GST.

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

The supply of an education course is GST-free under paragraph 38-85(a) of the GST Act. An education course is defined in section 195-1 of the GST Act to include, amongst other things, a 'first aid or life saving course'.

A 'first aid or life saving course' is defined in section 195-1 to include a course or instruction that principally involves training individuals in first aid, resuscitation or other similar life saving skills including personal aquatic survival skills but not including swimming lessons, and is provided by an entity 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.

This ruling applies for the following period:

1 July 20XX - 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You have been registered for goods and services tax (GST) since 20XX.

You have been registered as a Registered Training Organisation (RTO) from 20XX to 20XX.

You provide courses both to the general public and for workplaces as requested by employers. These courses principally train individuals in first aid and resuscitation.

As an RTO, you have received approval to deliver training and assessment for first aid courses.

The training involves pre-course study. There is an assessment to enable the trainer to better guide the content of the course to participants.

There are some theory and practical assessments to ensure the participant has gained the required knowledge and confidence in the skills covered in the unit.

Relevant legislative provisions

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

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

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