Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p8
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 8/9)
Character Range: 206409–209054

part of the excursion or field trip is not GST‑free under this section.

38‑95  Course materials
  A supply of *course materials for a subject undertaken in an *education course is GST‑free.

38‑97  Lease etc. of curriculum related goods
  A supply by way of lease or hire of goods is GST‑free if:
 (a) the goods are for use directly or principally by a student in undertaking a *pre‑school course, *primary course or *secondary course in which the student is enrolled; and
 (b) the entity supplying the course leases or hires the goods; and
 (c) at all times while the lease or hiring has effect, the entity supplying the course has the right to decide who uses goods and the use to which the goods are put; and
 (d) the lease or hiring is not part of an arrangement that includes:
 (i) a transfer of ownership of the goods; or
 (ii) an agreement to transfer ownership of the goods; or
 (iii) imposing an obligation, or conferring a right, to transfer ownership of the goods.

38‑100  Supplies that are not GST‑free
  To avoid doubt, the following supplies related to an *education course are not GST‑free:
 (a) a supply by way of sale, lease or hire of goods (other than *course materials covered by section 38‑95, or a supply by way of lease or hire that is covered by section 38‑97);
 (b) a supply of membership of a student organisation.

38‑105  Accommodation at boarding schools etc.
 (1) A supply is GST‑free if:
 (a) it is a supply of *student accommodation to students undertaking a *primary course, a *secondary course or a *special education course; and
 (b) the supplier of the accommodation also supplies the course.
 (2) A supply is GST‑free if:
 (a) it is a supply of *student accommodation to students who are undertaking a *primary course, a *secondary course or a *special education course; and
 (b) the accommodation is provided in a hostel whose primary purpose is to provide accommodation for students from rural or remote locations who are undertaking such courses.
 (3) Student accommodation means the right to occupy the whole or part of the premises used to provide the accommodation, including, if it is provided as part of the right so to occupy, the supply of:
 (a) cleaning and maintenance; or
 (b) electricity, gas, air‑conditioning or heating; or
 (c) telephone, television, radio or any other similar thing.
 (4) However, a supply is not GST‑free under subsection (1) or (2) to the extent that it consists of the supply of *food.

38‑110  Recognition of prior learning etc.
 (1) A supply is GST‑free if the supply is the assessment or issue of qualifications for the purpose of:
 (a) access to education; or
 (b)