Are your supplies of accredited language courses to a specified State or Territory's (the State) primary and secondary school students GST-free under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Yes. This ruling applies for the following: ddmmyyyy to ddmmyyyy
You are a not-for-profit community language school (CLS). You are not registered for GST. You were founded in a specified year. You provided documentary evidence showing that your purpose is the teaching of a specified language that is not English, and you have links with the relevant community whose first or heritage language is not English. You have been accredited by the Department of Education of the State (the Department) to provide the language courses to students from Year X to Year X for a specified period. You deliver a curriculum that is fully aligned with the State's language curriculum (Foundation to Year X). Your students are all school-aged children, enrolled from Year X to Year X and eligible for funding. You are not funded to provide a preschool program. You do not have any fee-paying international students or any other students for whom you do not receive funding from the Department. Your language classes are held weekly on a specified date at a specified location.
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 Question Are your supplies of accredited language courses to the State's primary and secondary school students GST-free under section 38-85 of the GST Act? Summary The supplies of your accredited language courses to the State's primary and secondary school students are GST-free under section 38-85 of the GST Act. Detailed reasoning The supply of an education course is GST-free under paragraph 38-85(a) of the GST Act. The term 'education course' is defined in section 195-1 of the GST Act to include, among other things, a 'primary course' and a 'secondary course'. These terms are also defined in section 195-1 to include 'a course of study or instruction that the S