{"id":"F2014L01034","name":"A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014","slug":"a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":92137,"registerId":"commonwealth-F2014L01034-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014","content":"![](image.001.png)\n\nA New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014\n\nA New Tax System (Goods and Services Tax) Act 1999\n\nI, KEVIN ANDREWS, Minister for Social Services, make this Determination 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.\n\nDated: 15 July 2014\n\n  \nKEVIN ANDREWS\n\nMinister for Social Services\n\n1 Name of Determination\n\nThis Determination is the A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014.\n\n2 Commencement\n\nThis Determination is taken to have commenced on 21 March 2009.\n\n3 Definitions\n\nIn this Determination:\n\nEducation Minister means the Minister administering the Student Assistance Act.\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n    Student Assistance Act means the Student Assistance Act 1973.\n\n    Student Assistance Determination means the legislative instrument made by the Education Minister under subsection 5D(1) of the Student Assistance Act for the purposes of that Act, as in force from time to time.\n\n4 Tertiary courses that are not full\\-time\n\nA course of study or instruction that is not full-time is, under paragraph (b) of the definition of ‘tertiary course’ in section 195-1 of the GST Act, a tertiary course for the purposes of the GST Act, but only if it would, if provided on a full-time basis, meet the requirements for a tertiary course under subsection 5D(1) of the Student Assistance Act, as those requirements are specified in the Student Assistance Determination.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2275},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The Determination operates strictly within the enabling power in paragraph (b) of the definition of 'tertiary course' in section 195-1 of the GST Act, which specifically authorizes the Minister to determine which non-full-time courses constitute tertiary courses."},"complexity_factors":["Incorporates by reference external subordinate legislation (Student Assistance Determination) using 'as in force from time to time' drafting","Requires hypothetical analysis of whether a part-time course would meet criteria if offered on a full-time basis","Cross-referencing between the GST Act 1999 and the Student Assistance Act 1973"],"plain_english_summary":"**What this does**\n\nThis Determination ensures that part-time university and TAFE courses receive the same GST-free treatment as full-time courses.\n\nIt specifies that a part-time course counts as a \"tertiary course\" under tax law—but only if that same course would qualify for Commonwealth student assistance payments (like Youth Allowance or Austudy) if it were studied full-time.\n\n**Why this matters**\n\nCourses classified as \"tertiary courses\" are GST-free, meaning educational institutions don't charge tax on fees and students don't pay GST. Without this rule, part-time study could attract GST, making it more expensive than full-time study.\n\n**Who is affected**\n\n*   **Students** studying part-time at university, TAFE or other higher education providers\n*   **Educational institutions** that must determine whether to charge GST on course fees\n*   The **Australian Taxation Office** when auditing GST treatment of educational supplies"},"summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":true,"description":"Broadens the definition of a tertiary course for GST purposes to include certain non-full-time courses, thereby extending GST-free treatment to those courses."},"complexity_factors":["Retrospective commencement date","Relies on external legislative instruments (Student Assistance Act and Student Assistance Determination)","Limited to the GST classification of tertiary courses"],"plain_english_summary":"This Ministerial determination clarifies that a part‑time course is GST‑free as a \"tertiary course\" if, when measured on a full‑time equivalent basis, it would meet the Student Assistance Act definition (as detailed in the Student Assistance Determination). It applies retrospectively from 21 March 2009, so education providers (universities, TAFEs, RTOs) should review supplies and check the Student Assistance Determination to confirm GST‑free treatment for eligible part‑time courses."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014","history":"/api/acts/a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-tertiary-courses-determination-2014/documents"}}