A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017 (Cth)

A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017 I, Christian Porter, Minister for Social Services, make the following determination.

Dated 6 December 2017

Christian Porter Minister for Social Services

Contents 1 Name 2 Commencement 3 Authority 4 Schedules 5 Definitions 6 Courses that do not meet Student Assistance Determination requirements Schedule 1—Repeals A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014

1 Name This instrument is the A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 January 2018. 1 January 2018

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under paragraph (b) of the definition of tertiary course in section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

4 Schedules Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.