Private ruling: Supply of GST-free education
Published: April 2014

Ruling: Q1: Is the supply by X of educational assessments to determine whether students have specific learning deficits (e.g. literacy and numeracy) a GST-free supply? | A1: No, the supply by X of educational assessments to determine whether students have specific learning deficits (e.g. literacy and numeracy) is not a GST-free supply. | Q2: Is the supply by X of individual tuition to address students' learning difficulties in numeracy and literacy a GST-free supply? | A2: No, the supply by X of individual tuition to address students' learning difficulties in numeracy and literacy is not a GST-free supply | Q3: Is the supply by X of tuition to small classes of students in order to prepare those students for Year 7 mathematics and Year 2 literacy a GST-free supply? | A3: No, the supply by X of tuition to small classes of students in order to prepare those students for Year 7 mathematics and Year 2 literacy is not a GST-free supply. | Q4: Is the supply by X of literacy classes to students before those students begin attending Year 1 a GST-free supply? | A4: No, the supply by X of literacy classes to students before those students begin attending Year 1 is not a GST-free supply. | Q5: Is the supply by X of a referral of a student to an agency for specific support (e.g. psychotherapy, speech therapy, counselling) a GST-free supply? | A5: No, the supply by X of a referral of a student to an agency for specific support (e.g. psychotherapy, speech therapy, counselling) is not a GST-free supply.

Relevant facts and circumstances: The Applicant: The applicant, X, is a sole trader. Based on the information on X's website the applicant is an experienced Special Education teacher with a Master of Education. X has engaged a number of staff who have teaching experience and/or tertiary qualifications in English, psychology and education plus qualifications or experience related to learning difficulties, English as a second language (ESL), careers counselling and neuro training. Programs offered: X's website describes the tuition and programs offered. In relation to Question 1 (educational assessments) X's website states that educational assessments are completed by Special Education teachers and each assessment includes a written report with strategies which can be shared with classroom teachers to inform teaching at school. In relation to Question 2 (individual tuition) X's website refers to individual tuition for primary school students and states that, following a diagnostic assessment, an individual learning plan will be devised to target the child's specific areas of need which may include phonological awareness, oral language, number facts and multiplication times tables. In relation to Question 3 (small group tuition for Year 7 mathematics and Year 2 literacy) X's website refers to small group tuition for pre-school and primary school including middle and upper primary literacy classes which are designed for primary aged students and cover writing, e.g. persuasive text and narrative. X's website also refers to secondary school tuition, including 'small group maths tuition'. In relation to Question 4 (pre-Year 1 literacy classes) X's website refers to small group tuition - pre-school and primary school which includes prep/Year1 literacy classes which include sound awareness, spelling, reading strategies and sight vocabulary. In relation to Question 5 (referral of a student to an agency) X's website provides no information. X's website indicates that fees for individual tuition are $X per session and $Y per session for small group tuition. Ruling request: The ruling request contained no information about the programs, relevant arguments or references but did refer to another GST private ruling in which the ATO ruled that courses of education that provide programs designed specifically for children with disabilities or students with disabilities are GST-free. Request for further information/further information provided: In relation to Question 2, the ATO noted that in GST private ruling the children to whom the relevant supply was made had been diagnosed with a disability and were at least 2 years behind their peers and were referred by external professionals. The ATO asked whether that was the case with children who receive individual tuition from X. X's adviser stated that the vast majority of children are referred to X either by professionals (e.g. educational psychologists, speech pathologists) or classroom teachers. A list of referrers was provided. X's adviser also stated that the majority of children referred to X have diagnosed disabilities such as intellectual disabilities, autism spectrum disorder with critical education needs, dyslexia, auditory memory difficulties, or working memory difficulties. A number of children referred qualify for additional support at school via the Program for Students with Disabilities. X's adviser did not state whether the children referred to X were at least 2 years behind their peers. The ATO also noted that GSTR 2002/1 distinguishes between the supply of a program specifically designed for children with disabilities (GST-free) and the supply to children with disabilities of a program which is merely designed to improve their grades (not GST-free). The ATO asked which type of program is supplied by X. X's adviser responded that contemporary research has proven that the most effective way to support students with learning disabilities is through implementation of evidence-based programs including the following programs which are offered by X: Lexia Core5 Reading: Studies have demonstrated that Lexia accelerates the development of critical foundational literacy skills and is effective in remediating struggling readers in Primary and secondary school. Lexia Core 5 Reading provides explicit, systematic, personalised learning in the six key areas of reading including phonological awareness, phonics, comprehension, vocabulary automaticity and structural analysis. Cogmed Working Memory Program: Cogmed is an evidence-based program developed by neuroscientists to improve working memory which is a vital component of focus, attention and learning. The efficacy of Cogmed has been demonstrated through a credible body of scientific work. X's adviser referred to the following extracts from published peer reviewed research: Common classroom activities that require large amounts of information to be held in mind are particularly challenging for children with poor working memory. One of the most crucial aspects of classroom learning is following spoken instructions given by the teacher, and this is particularly difficult for children with small working memory capacities. The results of this pilot study demonstrated statistically significant short-term improvement in verbal working memory capacity, non-verbal working memory capacity, and real-world working memory behaviours in a sample of children with CIs following completion of a five week working memory training program. This study shows that an individually structured and intense WM training can improve a person's WM function. It found effects at the function level of non-trained WM tasks as well as at the activity level of self-reported performance and satisfaction with performance and for global health ratings. Phonological Awareness Program: X's adviser did not describe this program but provided a further extract from peer reviewed research: Children and adolescents with reading disabilities experience a significant impairment in the acquisition of reading and spelling skills. Children, adolescents and adults with reading disability (dyslexia) experience a significant impairment in the acquisition of reading accuracy, reading fluency, reading comprehension, and spelling skills, which cannot be accounted for by low IQ, visual acuity problems, neurological damage, or poor educational opportunities. The present meta-analysis extracts the results of all available randomized controlled trials. The aims were to determine the effectiveness of different treatment approaches and the impact of various factors on the efficacy of intervention. The results revealed that phonics instruction is not only the most frequently investigated treatment approach, but also the only approach whose efficacy on reading and spelling performance in children and adolescents with reading disabilities is statistically confirmed. Further research: We undertook further research in relation to the programs referred to by X's adviser. The www.lexialearning.com website describes the Lexia Reading Core5 program as follows: Lexia Reading Core5 expands upon the scope of the award-winning Lexia reading and covers the six areas of reading for students of all abilities in grades pre-K-5. Helping Students Master Foundational Reading Skills Lexia Reading's Core5 provides students immediate corrective feedback, multiple levels of scaffolding, and explicit instruction both online and through direct instruction with the teacher. Students work independently to develop reading skills in a structured, sequential manner with a focus on: Foundational skills to develop automaticity and fluency; Listening and reading comprehension with complex text; Academic and domain-specific vocabulary to improve comprehension. Each student follows a personalised learning path, with adaptive placement and pacing in activities designed specifically for the Common Core and the most rigorous state standards. (We understand that the Common Core' refers to the Common Core State Standards of education used in the United States.) In addition a certain press statement by Lexia's officers which included the following: [Lexia Reading Core5] can support the range of student needs - from struggling to advanced learners - across an entire pre-K- 5 setting. This single system provides both instructional content and assessment data, offering districts a consistent approach in managing reading instruction in each school and across the district. In relation to the Cogmed Working Memory Program, the www.cogmed.com website describes 'working memory' as the ability to keep information in your mind for a short time, focus on a task, and remember information closely related to the attention necessary for a wide range of cognitive (brain) tasks. The website states: Working memory is commonly impaired in people with ADHD, learning disabilities, and even in about 15% of typical learners. and describes the Cogmed product as follows: An adaptive, online training program proven to increase working memory - which underlies: Attention Behaviour Capacity to learn. in people from age 4 to 80. Students work on an age-appropriate program that combines cognitive skills and gaming technology. Although the letter from X's adviser did not refer to a specific phonological awareness product, our research found that phonological awareness for literacy was designed to improve phonological awareness skills required for literacy in children.


Reasons for decision: Summary: The assessment of students is a supply of administrative services which is GST-free pursuant to section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) provided that it is directly related to the supply of an education course and supplied by the supplier of the education course. Although the definition of 'education course' includes a 'special education course', a 'primary course', a 'secondary course', and a pre-school course', for the reasons set out below in relation to Questions 2, 3 and 4 we do not consider that X supplies an education course. Consequently the supply of assessment of a student is not GST-free pursuant to section 38-85. An assessment for the purpose of ascertaining a person's educational needs may fall within subsection 38-110(1) of the GST Act, but X does not satisfy the requirements of subsection 38-110(2). Consequently the supply of educational assessments by X is not GST-free under section 38-110. | Detailed Reasoning - Detailed reasoning: Section 38-85(b) of the GST Act states that a supply is GST-free if it is a supply of administrative services directly related to the supply of an education course, but only if the administrative services are supplied by the supplier of the education course. Goods and Services Tax Ruling GSTR 2000/30 states that the supply of administrative services directly related to the supply of an education course includes 'assessment of students' (Para 65). Thus the supply of an educational assessment by X to determine whether a child or student has specific learning deficits would be GST-free if X supplied an 'education course' to that child or student. 'Education course' is defined in section 195-1 of the GST Act to include a 'special education course', a 'primary course', a 'secondary course', and a pre-school course'. However for the reasons set out below in relation to Question 2 ('special education course'), Question 3 ('primary school course' and 'secondary school course') and Question 4 ('pre-school course') we do not consider that X supplies an education course. Consequently we do not consider that the supply by X of an educational assessment to determine whether a student has specific learning deficits is GST-free pursuant to section 38-85 of the GST Act. Section 38-110 states that the assessment or issue of qualifications for the purpose of access to education, membership of a professional or trade association, registration or licensing for a particular occupation, or employment is GST-free provided that the requirements in subsection 38-110(2) of the GST Act are satisfied. Subsection 38-110(2) requires that the assessment must be carried out by: a professional or trade association; or an education institution (as defined in the Student Assistance Act 1973 ); or an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or an authority of the Commonwealth or of a State or Territory; or a local government body. It is possible that the supply of an assessment in order to determine whether a child or student has a specific learning deficit could be the 'assessment of qualifications' for the purpose of access to education within the meaning of paragraph 38-110(1)(a). The ATO has applied section 38-110 to an assessment made for the purpose of obtaining a promotion, for the purpose of obtaining a credit that will exempt a person from some aspects of an education course, and for an assessment (either by assessing a person's qualifications or conducting a test to assess the person's knowledge and skills) made by a training organisation to determining what sort of on-the-job training a person may require. Thus it appears that an assessment for the purpose of ascertaining a person's educational needs may fall within subsection 38-110(1) The relevant entity in was registered in accordance with the Australian Recognition Framework to provide assessment services and therefore could satisfy subsection 38-110(2). Based on the material on X's website we do not consider that X falls within any of the categories in subsection 38-110(2). Consequently the supply by X of an educational assessment to determine whether a child or student has a specific learning deficit is not GST-free. | Summary: The supply of an education course is GST-free pursuant to section 38-85(a) of the GST Act. 'Education course' includes a 'special education course' but the requirement in the definition of 'special education course' that there is a supply of a special program which is 'designed specifically for children with disabilities or students with disabilities' is not satisfied. Consequently the supply is not GST-free. | Detailed Reasoning - Detailed reasoning: Section 38-85 of the GST Act states that a supply is GST-free if it is a supply of an education course. 'Education course' is defined in section 195-1 of the GST Act to include a 'special education course'. 'Special education course' is defined as a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both). Goods and Services Tax Ruling GSTR 2002/1 deals with supplies of special education courses and states that such courses must satisfy three requirements (Para 12): The term special education course is defined in section 195-1. A course meets the requirements of the definition if: it is a course of education; it provides special programs; and the special programs are designed specifically for children with disabilities or students with disabilities (or both). In the present case the first requirement (i.e. a course of education) is satisfied. GSTR 2002/1 states that 'course of education' should be given a wide meaning to include a course or program of study involving systematic instruction, training or schooling in areas of scholastic or academic pursuits which is delivered to a group of children or students or to an individual child or student in the form of a series of lessons or classes and must have elements of interactive teaching (Paras 14-17). X's website refers to an individual learning plan being devised to target the child's specific areas of need. GSTR 2002/1 states that a course provides a special program if it is either designed specifically to meet the special needs of children or students with disabilities, designed specifically to reduce or prevent the impact of disabilities for children or students with disabilities, or not made available to people generally (Para 19). GSTR 2002/1 gives the example of a course the content of which mirrors the content of a curriculum-based course provided in a school but which is delivered in a way that makes it suitable for children or students with disabilities. Given that the tuition is delivered according to an individual learning plan, we consider that the tuition meets the requirement in paragraph 19 of GSTR 2002/1 of not being made available to people generally and therefore provides a special program. To determine whether the program is designed specifically for children or students with disabilities, GSTR 2002/1 applies the following criteria (Paras 22-28): Evidence of an intention to design a program for children or students with disabilities as demonstrated by material (e.g. marketing material) which provides details as to how a particular disability will be addressed. The character of the program as established by its content, the place where it will be delivered or how it will be delivered. The recipients for which the program is designed, e.g. the program may include elements that are directed at parents or carers of children or students, but a course designed for health or education professionals is not a special education program. Any relevant obligations which the provider of the program may have, e.g. where the program is based on an individual education plan which is used to substantiate proper use of government funding for the education of children with disabilities. A special education course must be designed specifically for either children with disabilities (regardless of whether they are students) or students with disabilities (regardless of age). GSTR 2002/1 states that a child is someone who has not yet attained the age of eighteen and a student is a person of any age who is enrolled on a part-time or full-time basis in a course or program of study involving systematic instruction, training or schooling in the areas of scholastic and academic pursuits, vocational skills or personal development (Para 29). GSTR 2002/1 also provides guidance on the meaning of 'disability'. GSTR 2002/1 refers to the World Health Organisation's International Classification of Functioning Disability and Health which states that 'disability' is an umbrella term for impairments, activity limitations and participation restrictions, and states (Para 34): Children or students with disabilities are those children or students who have a functional or structural impairment that causes them difficulty in executing activities or problems involving life situations. This would include, but is not limited to, conditions that may be diagnosed under the following broad headings: learning disabilities/specific learning difficulties (including dyslexia); autism spectrum disorder; physical disabilities; emotional disorders; language disorders; hearing impairments; visual impairments; intellectual disabilities. In the present case there is an issue as to whether the individual tuition provides a special program which is designed specifically to meet the needs of children or students with disabilities. There are two reasons for this: The first reason is that it is unclear whether the programs supplied by X are designed specifically to meet the needs of children 'with disabilities'. Paragraph 34 of GSTR 2002/1 states that children or students 'with disabilities' are those who have 'conditions that may be diagnosed' under (but not limited to) a number of broad headings (as set out above). We note that in a previous GST private ruling referred to in the ruling request the relevant children/students had been diagnosed with disabilities, were at least 2 years behind their peers across all academic areas, and were referred to the taxpayer by either Learning Difficulties Australia, allied professionals (e.g. paediatricians, general practitioners, psychologists), Special Education co-ordinators working in schools, or individual teachers. Another GST private ruling which ruled that a part-time teacher in literacy and numeracy supplied a special education course refers to students undergoing specific diagnostic and specialist testing by a variety of specialist sources including auditory and cognitive specialists to identify the underlying disability responsible for their learning difficulties. In the present case, however, the material on X's website merely refers to developing an individual learning plan 'following a diagnostic assessment' which does not clearly indicate whether the students who receive individual tuition from X have been diagnosed with a disability of the type (or similar) referred to in paragraph 34 of GSTR 2002/1 by way of specialist testing. We requested further information on this point and X's adviser stated that the vast majority of X's students are assessed first and referred to X either by professionals (e.g. psychologists or speech pathologists) or through the school system and have a diagnosed disability. The second reason why there is an issue as to whether X supplies a program which is designed specifically to meet the needs of children or students with disabilities is that GSTR 2002/1 distinguishes between the supply of a course that is specifically designed for children or students with disabilities and the supply to children or students with disabilities of a course which is merely designed to help children or students to improve their grades. GSTR 2002/1 states: 38. Children or students with disabilities may participate in programs that are not designed specifically for people with disabilities. For example, they may participate in activities that are designed to help students improve their grades, by way of: private tutoring; coaching; or extension learning programs. 39. If these courses are not designed specifically for children or students with disabilities they are not special education courses, regardless of whether children or students with disabilities are the recipients. However, if these programs have characteristics that demonstrate that they are special programs designed specifically for children or students with disabilities they will satisfy the definition of a special education course. GSTR 2002/1 contains the following example: Example 7 54. An academy of education designs programs for children and students who are behind in their studies. The academy also designs courses for students who want to excel in their studies to gain scholarships or placements at selective schools. 55. Gemma is dyslectic and her parents have enrolled her at the academy. One of the academy's tutors works with Gemma, through a coaching program. This program is not modified in any way to suit Gemma. Although the program is delivered to a child or student with disabilities, it does not satisfy the definition of a special education course because it has not been designed specifically for children or students with disabilities . The material on X's website suggests that X is supplying a course which is designed to help students improve their grades, i.e. phonological awareness, oral language, number facts and multiplication times tables, rather than supplying a program designed specifically to meet the needs of such children. In response to the ATO's request for clarification as to whether X supplies programs that are specifically designed for children with disabilities or supplies to children with disabilities programs that are merely designed to improve grades X's adviser stated that X 'delivers evidence-based programs designed especially for students with learning disabilities' and quoted from peer-reviewed studies in respect of Lexia Core5 Reading, Cogmed Working Memory Program and Phonological Awareness Program. However our own research indicates that those programs are not specifically designed for children with disabilities in the manner required by GSTR 2002/1. For example, the relevant website describes the Lexia Core5 Reading program as covering 'the six areas of reading for students of all abilities in grades pre-K-5' and a press release referred to that program supporting ' the range of student needs - from struggling to advanced learners - across an entire pre-K- 5 setting'. Similarly, the relevant website for the Cogmed Working Memory program describes it as 'proven to increase working memory…in people from age 4 to 80'. The material we found in relation to Phonological Awareness for Literacy indicated that such programs were simply designed to improve phonological awareness skills required for literacy rather than specifically designed for children with disabilities. The ruling request relied on a certain GST private ruling. We note that in GST private ruling the taxpayer advised the ATO that all students had functional impairments of some kind and that the taxpayer modified existing courses for the specific disability of each student so as to produce a course specifically designed to reduce or prevent the impact of that disability. X does not appear to do that. Further, in another GST private ruling the ATO qualified the favourable ruling by stating that where the taxpayer supplied to a student with a disability a course that did not meet the other criteria for a special education course, the supply of that course would be taxable rather than GST-free. | Summary: As the supply of small class tuition to prepare for Year 2 literacy is supplied by X directly to a student it is not a GST-free supply of an education course. As X is neither a secondary school, registered training organisation nor higher education institution, the supply of small class tuition to prepare for Year 7 maths by X is not the supply of a secondary course and not GST-free. | Detailed Reasoning - Detailed reasoning: In relation to the small class tuition to prepare for Year 2 literacy, section 38-85(a) of the GST Act states that a supply is GST-free if it is the supply of an education course and the definition of 'education course' in section 195-1 of the GST Act includes a primary course. Section 195-1 defines 'primary course' as: 1. A course of study or instruction that is delivered: a. In accordance with a primary curriculum recognised by the education authority of the State or Territory in which the course is delivered; and b. By a school that is recognised as a primary school under the law of the State or Territory; or 2. Any other course of study or instruction that the Education Minister has determined is a primary course for the purposes of this Act. GSTR 2000/30 states that the supply of curriculum-related instruction is part of the supply of an education course and includes instruction by external tutors engaged by a primary school to deliver part or all of the curriculum and remedial and advanced (extension) teaching (Para 43). However GSTR 2000/30 distinguishes between a supply of curriculum-related instruction by an external tutor to a primary school and the supply of curriculum-related instruction by an external tutor directly to a student (Para 44): As the supply of curriculum related activities and instruction is part of the supply of an education course, it is irrelevant whether the amount charged for the activity or instruction is included in the fee you charge for the course or whether it is charged separately. The amount charged must be paid to you, as the supplier of the education course. If the amount charged for the activities or instruction is paid by students to the provider of the activities or instruction, it is not GST-free to students as a supply of an education course As X is paid by the student for the supply of the Year 2 literacy tuition, the supply is not GST-free. In relation to the small class tuition to prepare for Year 7 maths, the definition of 'education course' for the purposes of section 38-85 of the GST Act includes a 'secondary course' which is defined in section 195-1 of the GST Act as: a course of study or instruction that is a secondary course determined by the Education Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or any other course of study or instruction that the Education Minister has determined is a secondary course for the purposes of this Act. Clause 9 of the Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) (Determination) made by the Minister pursuant to subsections 3(1) and 5D(1) of the Student Assistance Act 1973 (Cth) states Secondary courses For paragraph 5D (1) (a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. Schedule 1 to the Determination refers to an accredited secondary course provided by either a secondary school, registered training organisation, higher education institution or special school or a preparatory course provided by the same entities. Clause 6 of the Determination states that a secondary school is an institution located in Australia that is either a government secondary school or recognised as a secondary school under the laws of the State or Territory in which the institution is located. Clause 4 of the Determination defines a registered training organisation as a training organisation that is registered under the National Vocational Education and Training Regulator Act 2011 (Cth) . Clause 5 of the Determination defines 'higher education institution as either an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution or an institution registered or taken to be registered by the Tertiary Education Quality and Standards Agency as a higher education provider. Based on the material on X's website, we do not consider that X is either a secondary school, registered training organisation or higher education institution. Consequently the supply of small class tuition to prepare for Year 7 maths by X is not the supply of a secondary course and not GST-free. | Summary: X's website does not suggest that this tuition is delivered in accordance with a pre-school curriculum guideline or framework recognised by either the State or State body responsible for recognising pre-school curricula. Nor does X's website suggest that X is a 'school' for GST purposes. Consequently the supply of small group literacy tuition to students before they commence Year 1 is not GST-free | Detailed Reasoning - Detailed reasoning: Section 38-85(a) of the GST Act states that a supply is GST-free if it is the supply of an education course. The definition of 'education course' in section 195-1 of the GST Act includes a 'pre-school course'. 'Pre-school course' is defined in section 195-1 to mean a course that is delivered: (a) in accordance with a pre-school curriculum recognised by: the education authority of the State or Territory in which the course is delivered; or a State or Territory body that has the responsibility for recognising pre-school curricula for courses delivered in the State or Territory; and (b) by a school that is recognised as a pre-school under the law of the State or Territory. 'School' is defined in section 195-1 as an institution that supplies pre-school courses, primary courses, secondary courses or special education courses but not any other education courses. Goods and Services Tax Ruling GSTR 2000/30 states: 16. A pre-school curriculum includes programs for the development and education of children in the years prior to the commencement of a primary school course. 17. The term 'pre-school curriculum' used in the definition of a pre-school course includes curriculum guidelines, curriculum frameworks and similar terms used by the relevant authorities of the State or Territory. 18. A pre-school course must be delivered by a school. A school, for the purposes of the GST Act, is an institution that is approved by the relevant state or territory body, to conduct a pre-school course The material on X's website refers to 'a sound start for pre-school children - linking sound awareness, language skills and literacy' and indicates that the tuition includes sound awareness, spelling, reading strategies and sight vocabulary. There is no indication that this tuition is delivered in accordance with a pre-school curriculum guideline or framework recognised by either the State or State body responsible for recognising pre-school curricula. Nor does X's website suggest that X satisfies the requirements of a 'school' for GST purposes as set out in paragraph 18 of GSTR 2000/30, i.e. approved by a State or Territory body to conduct a pre-school course. Consequently we do not consider that the supply is GST-free. | Summary: The supply of a referral of a student to an agency is not GST-free pursuant to section 38-85 of the GST Act. | Detailed Reasoning - Detailed reasoning: As noted above, section 38-85 of the GST Act states that a supply is GST-free if it is a supply of administrative services directly related to the supply of an education course, but only if supplied by the supplier of the education course. The list of administrative services in paragraph 65 of GSTR 2000/30 includes 'arrangement of meetings with students, parents, guardians', but does not refer to referral of a student to an agency. Apart from that difficulty, as noted in Question 1, for the reasons set out in relation to Question 2 ('special education course'), Question 3 ('primary school course' and 'secondary school course') and Question 4 ('pre-school course') we doubt that X supplies an education course. Consequently we do not consider that the supply by X of a referral of a student to an agency is GST-free pursuant to section 38-85 of the GST Act.

Relevant legislative provision: A New Tax System (Goods and Services Tax) Act 1999, section 38-85, section 38-110