Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p7
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 7/9)
Character Range: 203975–206657

for settling one or more claims under an *insurance policy of which the insurer is an insurer;
the first‑mentioned supply is GST‑free to the extent that the other supplies mentioned in paragraph (b) are GST‑free under this Subdivision.
Note: For subparagraph (c)(ii), the insurer may be an insurer of the policy because of a portfolio transfer (see section 78‑118).

Compulsory third party scheme operators
 (2) If:
 (a) a supply is a supply of a service to an *operator of a *compulsory third party scheme; and
 (b) the service is the supplier making one or more other supplies of goods or services to an individual; and
 (c) at least one of the other supplies is:
 (i) wholly or partly *GST‑free under this Subdivision; and
 (ii) made under the compulsory third party scheme;
the first‑mentioned supply is GST‑free to the extent that the other supplies mentioned in paragraph (b) are GST‑free under this Subdivision.

Government agencies
 (3) If:
 (a) a supply is a supply of a service to an *Australian government agency; and
 (b) the service is the supplier making one or more other supplies of goods or services to an individual; and
 (c) at least one of the other supplies is wholly or partly *GST‑free under this Subdivision;
the first‑mentioned supply is GST‑free to the extent that the other supplies mentioned in paragraph (b) are GST‑free under this Subdivision.

Parties may agree for supply not to be GST‑free
 (4) However, a supply is not GST‑free (to any extent) under this section if the supplier and the *recipient have agreed that the supply, or supplies of a kind that include that supply, not be treated as GST‑free supplies.

Subdivision 38‑C—Education

38‑85  Education courses
  A supply is GST‑free if it is a supply of:
 (a) an *education course; or
 (b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.

38‑90  Excursions or field trips
 (1) A supply is GST‑free if it is a supply of an excursion or field trip, but only if the excursion or field trip:
 (a) is directly related to the curriculum of an *education course; and
 (b) is not predominantly recreational.
 (2) However:
 (a) if the course is a *tertiary course, a *tertiary residential college course or a *professional or trade course—any supply of accommodation as part of the excursion or field trip is not GST‑free; and
 (b) in any case—any supply of *food as 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