1 Is the language course, supplied by XXX (you) GST-free under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) when supplied to primary and secondary school students? Question 2 Is the language course, supplied by you, GST-free under section 38-85 of the GST Act when supplied to pre-school students? Question 3 Is the language course, supplied by you, GST-free under section 38-85 of the GST Act when supplied to adults?
1 Yes, the language course, supplied by you, is GST-free under section 38-85 of the GST Act when supplied to primary and secondary school students. Answer 2 No, the language course, supplied by you, is not GST-free under section 38-85 of the GST Act when supplied to pre-school students. Answer 3 No, the language course, supplied by you, is not GST-free under section 38-85 of the GST Act when supplied to adults. This ruling applies for the following periods: 12 November 2025 to 12 November 2029
The XXX (you) is a non-profit organisation and is registered for goods and services tax (GST). You are not accredited with the Australian Skills Quality Authority (ASQA) as a Registered Training Organisation (RTO). Your program mainly serves primary and secondary students, with a small pre-school cohort. You also run adult and community classes as an extension of your community language education. The adult classes are open to the general public. Typical participants include parents, university students, teachers and professionals seeking to improve communication, literacy and intercultural skills for study, work and community engagement. You claim that adult classes are delivered as structured small-group classes with term plans and timetables (not one-to-one private tuition).
A New Tax System (Goods and Services Tax) Act 1999 Section 38-85 A New Tax System (Goods and Services Tax) Act 1999 Section 195-1 A New Tax System (Goods and Services Tax) Act 1999 Division 142 Detailed reasoning 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 term education course is defined in section 195-1 of the GST Act to include, amongst other things, a pre-school course, primary course and a secondary course. The definition also includes courses such as adult and community education courses. In deciding whether the language course is an education course, we have considered whether the course satisfies the definition of a pre-school, primary or secondary education course or an adult and community education c