Private ruling: GST - supply of education courses
Date of advice: 21 November 2025
Published: 5 January 2026
Ruling period: ddmmyyyy to ddmmyyyy

Ruling: Q1: 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)? | A1: Yes.

Relevant facts and circumstances: 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.

Relevant legislative provisions: 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 Student Assistance Minister has determined to be' a primary or secondary course for the purposes of the GST Act. | The 'Student Assistance Minister' is defined, by reference to the Income Tax Assessment Act 1997 as the Minister who is responsible for administering the Student Assistance Act 1973 (Student Assistant Act). The Minister for Social Services has responsibility for administering the Student Assistance Actand has issued the A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2017 (LOTE Determination). | The LOTE Determination, states that a LOTE course that is provided to primary or secondary school students by an ethnic school is a primary or secondary course for the purposes of the GST Act where the LOTE course is provided by, or on behalf of, a school that: • is a body corporate that operates on a not-for-profit basis | • has as its principal aim the teaching of languages other than English | • has close links with a community whose first/heritage language is not English, and | • is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. | You are a not-for-profit body. 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. As you have also been accredited by the Department to deliver your language program to the State's primary and secondary school students, you satisfy all four requirements outlined in the LOTE Determination. | Accordingly, 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.