{"id":"F2016L01564","name":"A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016","slug":"a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95224,"registerId":"commonwealth-F2016L01564-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016","content":"![](image.001.png)\n\nA New Tax System (Goods and Services  \nTax) (Adult and Community Education  \nCourses) Determination 2016\n\nI, 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.\n\nDated 29 September 2016\n\nChristian Porter\n\nMinister for Social Services\n\n  \n\n1 Name of Determination\n\nThis Determination is the A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016.\n\n2 Commencement\n\nThis Determination commences on 1 October 2016.\n\n3 Definition\n\nIn this Determination, unless the contrary intention appears:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\n4 Purpose of Determination\n\nThe 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.\n\nNote 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.\n\n5 Kind of courses determined to be adult and community education courses\n\n(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.\n\n(2) For subsection 5(1) of this determination, the course of study or instruction must:\n\n(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\n\n(b) be a course that is available to adults in the general community; and\n\n(c) not be a course that is provided by, or at the request of an employer to the employees of that employer; and\n\n(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\n\n(e) not be a course that is provided by way of private tuition to an individual.\n\nNote In addition to being of the kind described in subsection 5(2 of this determination), the course of study or instruction must be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and provided by, or on behalf of, a body that:\n\n(a) is a higher education institution; or\n\n(b) is recognised, by a State or Territory authority, as a provider of courses of the kind described in subsection 5(2) of this determination ; or\n\n(c) is funded by a State or Territory on the basis that it is a provider of courses of the kind described in subsection 5(2) of this determination .\n\nSee paragraph (a) of the definition of adult and community education course in section 195-1 of the Act.\n\n6 Courses determined to be adult and community education courses\n\n(1) For paragraph (b) of the definition of adult and community education  \ncourse in section 195-1 of the Act, a course of study or instruction mentioned in subsection 6(2) of this determination is determined to be an adult and community education course.\n\n(2) For subsection 6(1) of this determination, the course of study or instruction must:\n\n(a) be a course of the kind described in subsection 5(2) of this determination ; and\n\n(b) be provided by, or on behalf, of a body that:\n\n(i) is a body corporate that operates on a not-for-profit basis; and\n\n(ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5(2) of this determination on the basis of failing to meet or maintain the standards required by that authority.\n\nNote In addition to being of the kind described in subsection 6(2) of this determination, the course must also be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course: see the definition of adult and community education course in section 195-1 of the Act.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Determination does not alter the GST Act itself; it identifies which courses and providers fall within the Act’s existing definition of 'adult and community education course' (see Purpose and subsections 5 and 6). It narrows practical application by listing eligibility and exclusion criteria tied to State/Territory recognition, funding or not-for-profit status, but does not change the statutory scope in law."},"complexity_factors":["Cross-references to multiple provisions of the GST Act (definition in section 195-1; GST-free treatment in section 38-85) increase legal orientation required to apply the Determination (Determination, Purpose; Notes).","Multiple negative eligibility tests that must all be considered (exclusions for education-course categories per 5(2)(a); employer-provided 5(2)(c); member-only 5(2)(d); private tuition 5(2)(e)).","Conditional provider-based tests that link course eligibility to external recognition or funding by States/Territories (provider must be higher education institution, recognised by State/Territory, or State/Territory-funded — Note to subsection 5(2)).","Not-for-profit and prior-refusal checks for corporate providers add administrative proof requirements (6(2)(b)(i)-(ii)).","Substantive requirement that courses be likely to add employment-related skills ties Determination back to an evaluative criterion in the Act (notes referencing definition in section 195-1).","Simple structure and limited number of criteria reduce complexity; the instrument does not create new statutory offences or complex tax calculations (overall Determination framework)."],"plain_english_summary":"This Determination specifies which adult and community education courses qualify as GST-free under the GST Act by defining the kinds of courses and provider conditions that meet the Act’s definition. It affects adults who take community courses and the organisations that run them by excluding employer-run, member-only, and private tuition courses and by linking eligibility to state recognition, funding or not-for-profit provider status, which determines whether a supply is GST-free (see section 195-1 and section 38-85 of the Act)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This Determination appears to serve its original narrow purpose: specifying which adult and community education courses qualify for GST-free status under the existing framework of the GST Act. It does not expand beyond the tax classification of education courses."},"complexity_factors":["Heavy cross-referencing to the parent GST Act (A New Tax System (Goods and Services Tax) Act 1999), particularly section 195-1 and section 38-85","Nested negative conditions in section 5(2) — four separate exclusion criteria (not employer-provided, not member-exclusive, not private tuition, not other education types)","Dual pathway structure: section 5 covers 'kinds of courses' while section 6 covers specific courses with additional not-for-profit requirements","External dependencies on state/territory recognition and funding status, creating variable compliance requirements across jurisdictions","Incorporation of employment-related skills test from the parent Act, which is not defined within this instrument"],"plain_english_summary":"This Determination sets which adult and community education courses are exempt from the 10% GST, clarifying when not-for-profit and recognized providers can deliver GST-free training. It excludes private one-on-one tuition, university or school courses, and employer- or member-only training.\n\nIt matters because it makes genuine community and skills‑building courses more affordable while preventing tax breaks for corporate or exclusive training."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016","history":"/api/acts/a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-adult-and-community-education-courses-determination-2016/documents"}}