Education 2004/2

---

A New Tax System (Goods and Services Tax) Act 1999

I, BRENDAN NELSON, Minister for Education, Science and Training, make this Determination under paragraph 177-10(3)(d) of the A New Tax System (Goods and Services Tax) Act 1999.

Legislative Instrument

1 Name of Determination

This Determination is the A New Tax System (Goods and Services Tax) (Flying School Training Courses) Determination 2004.

2 Commencement

This Determination commences on the date of gazettal in the Commonwealth Government Notices Gazette

3 Definitions

In this Determination, unless the contrary intentions appears:

Act means the A New Tax System (Goods and Services Tax) Act 1999

4 Purpose of Determination

The purpose of this Determination is to determine that a specific kind of flying school training course is a tertiary course for the purposes of the Act.

Note: Under section 38-85 of the Act, the supply of a tertiary course is a GST-free supply. See subsection 9-30(1) and Division 38 of the Act for supplies that are GST-free.

5 Certain flying school training courses determined to be tertiary courses

For paragraph (b) of the definition of tertiary course in section 195-1 of the Act, a flying school training course is a tertiary course where it is:

(a)

provided by a non-profit, tax exempt, incorporated association which holds a current Civil Aviation Safety Authority (CASA) Air Operator Certificate; and

(b)

conducted in accordance with the National Training Quality Council endorsed Competency Standards for Pilots of Fixed Wing Aeroplanes or any Standards that replace those Standards, and

(c)

provided to Australian Air Training Corps Cadets, Australian Naval Reserve Cadets or cadets in the Australian Army Cadet Corps.

---

25 June 2004

Brendon Nelson
Minister for Education, Science and Training

---

Registration Number: F2007B00649

Registration Date: 2 May 2007

---