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Edited version of private advice
Authorisation Number: 1051846478429
Date of advice: 1 June 2021
Ruling
Subject: GST-free supply of education courses
Question
Is GST payable on education courses you supply?
Answer
No.
This ruling applies for the following period:
From the 1 June 2021
Relevant facts and circumstances
You are registered for GST and supply education courses in Australia.
You are a Registered Training Organisation (RTO).
You offer VET courses which are in the scope of you RTO registration.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 9-5
A New Tax System (Goods and Services Tax) Act 1999 section 38-85
Reasons for decision
These courses are GST-free under section 38-85 of the GST Act as they are tertiary courses. Therefore, GST is not payable on the supply of these courses.