Private ruling: GST and supply of curriculum to school
Published: June 2015

Ruling: Q1: Is the curriculum you are supplying to primary schools throughout Australia a GST-free educational course under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No. Under paragraph 38-85(a) of the GST Act a supply of primary education course is GST-free. A primary course is defined in section 195-1 of the GST Act as: a) a course of study or instruction that is delivered: i. in accordance with a primary curriculum recognised by the education authority of the State or Territory in which the course is delivered; and ii. by a school that is recognised as a primary school under the law of the State or Territory; or b) any other course of study or instruction that the Education Minister has determined is a primary course for the purposes of this Act. A supply of an education course includes tuition, facilities and other curriculum related activities and instructions. Accordingly, a primary course is any course delivered by a school in accordance with the primary curriculum recognised by the education authority of the State or Territory. A school, as defined in the GST Act, is an institution approved by the education authority of a state or territory, to conduct a primary course. From the facts received, the curriculum corresponds with sections of the Australian curriculum guidelines and you are engaged and paid by the school to present the curriculum to the students. In this instance your supply of curriculum is part of an education course supplied by the school to the students. However, you are not a recognised primary school provider that is approved by the education authority of a State or Territory to conduct a primary course and therefore your supply of curriculum is not a GST-free education course under section 38-85 of the GST Act. As you are supplying your curriculum to the school and are registered for GST, your supply will be subject to GST under section 9-5 of the GST Act For more information on 'GST-free primary education courses' refer to Goods and Services Tax Ruling GSTR 2000/30 which is available from the legal database of www.ato.gov.au

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are a qualified registered teacher and registered for the goods and services tax (GST). You have a curriculum which you offer to primary schools throughout Australia. The course is presented to students in group session in the school. Your curriculum corresponds with sections of the Australian curriculum guidelines and schools engage you to facilitate the curriculum on their behalf. You invoice the school for the supply of your curriculum to the students.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-85