A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016 (Cth)

A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016

I, CHRISTIAN PORTER, Minister for Social Services, make this Determination under paragraph 177-10 (3) (a) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 29 September 2016

Christian Porter

Minister for Social Services

1 Name of Determination This Determination is the A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016.

2 Commencement This Determination commences on 1 October 2016.

3 Definition In this Determination, unless the contrary intention appears: Act means the A New Tax System (Goods and Services Tax) Act 1999.

4 Purpose of Determination The purpose of this Determination is to determine the kinds of courses, and the courses, that are adult and community education courses for the definition of adult and community education course in section 195-1 of the Act.

Note Under section 38-85 of the Act, the supply of an adult and community education course is GST-free. See subsection 9-30(1) and Division 38 of the Act for the definition of GST-free.

5 Kind of courses determined to be adult and community education courses (1) For paragraph (a) of the definition of adult and community education course in section 195-1 of the Act, a course of study or instruction of the kind mentioned in subsection 5(2) of this determination is determined to be an adult and community education course.

(2) For subsection 5(1) of this determination, the course of study or instruction must: (a) not be a course mentioned, in paragraph (a), (b), (c), (d), (f), (h), (i), (j) or (k) of the definition of education course in section 195-1 of the Act; and (b) be a course that is available to adults in the general community; and (c) not be a course that is provided by, or at the request of an employer to the employees of that employer; and (d) not be a course that is provided by, or at the request of an organisation to the members of that organisation, except an organisation for which membership is open to adults in the general community; and (e) not be a course that is provided by way of private tuition to an individual.