Private ruling: GST-free supply of education courses
Date of advice: 1 June 2021
Published: August 2021
Ruling period: From the 1 June 2021

Ruling: Q1: Is GST payable on education courses you supply? | A1: No.

Relevant facts and circumstances: You are registered for GST and supply education courses in Australia. You are a Registered Training Organisation (RTO). You offer VET courses which are in the scope of you RTO registration.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 38-85

Reasons for decision: Summary: These courses are GST-free under section 38-85 of the GST Act as they are tertiary courses. Therefore, GST is not payable on the supply of these courses.

This ruling applies for the following period: