{"id":"F2017L00341","name":"A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017","slug":"f2017l00341","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":317474,"registerId":"commonwealth-F2017L00341-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017","content":"![](image.001.png)\n\nA New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2017\n\nI, CHRISTIAN PORTER, Minister for Social Services, make this determination under paragraph (b) of the definitions of primary course and secondary course in s195-1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 24 March 2017\n\nChristian Porter\n\nMinister for Social Services\n\n  \nContents\n\nPage\n\n1 Name of Determination 3\n\n2 Commencement 3\n\n3 Definition 3\n\n4 Purpose of Determination 3\n\n5 Courses determined to be primary courses 3\n\n6 Courses determined to be secondary courses 3\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n1 Name of Determination\n\nThis Determination is the A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017.\n\n2 Commencement\n\nThis Determination commences on 1 April 2017.\n\n3 Definition\n\nIn this Determination, unless the contrary intention appears:\n\n> Act 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 that Language Other Than English (LOTE) courses provided in accordance with this Determination are courses of study or instruction that are primary courses or secondary courses for the purposes of the Act.\n\n> Note Under section 38-85 of the Act, the supply of an education course, which includes a primary course and a secondary course, is GST-free.\n\n5 Courses determined to be primary courses\n\n(1) For paragraph (b) of the definition of primary course in section 195-1 of the Act, a LOTE course that is provided to primary school students by an ethnic school is determined to be a primary course for the purposes of the Act.\n\n(2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that:\n\n1.  is a body corporate that operates on a not-for-profit basis;\n2.  has as its principal aim the teaching of languages other than English;\n3.  has close links with a community whose first/heritage language is not English; and\n4.  is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory.\n\n6 Courses determined to be secondary courses\n\n(1) For paragraph (b) of the definition of secondary course in section 195-1 of the Act, a LOTE course that is provided to secondary school students by an ethnic school is determined to be a secondary course for the purposes of the Act.\n\n(2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that:\n\n1.  is a body corporate that operates on a not-for-profit basis;\n2.  has as its principal aim the teaching of languages other than English;\n3.  has close links with a community whose first/heritage language is not English;\n4.  is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: clarifying the GST status of LOTE courses at ethnic schools. It does not expand beyond this narrow technical fix."},"complexity_factors":["Only 6 short sections with minimal text","Single defined term ('Act') in the interpretation section","No cross-references beyond the parent Act definitions","Simple mirror structure: sections 5 and 6 are nearly identical, just swapping 'primary' for 'secondary'","Four straightforward criteria for 'ethnic school' status, all using plain language","No exceptions, exemptions, or conditional logic beyond the basic eligibility requirements"],"plain_english_summary":"This Determination treats community-run, not-for-profit ethnic language schools the same as mainstream schools for GST purposes: their weekend or after-hours language courses for primary and secondary students are GST-free. It affects those schools, the students who attend and their families by preventing a 10% tax on fees, keeping costs down and supporting continued teaching of heritage languages."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination does not amend the GST Act; it is a Ministerial determination that specifies which LOTE courses qualify as \"primary\" or \"secondary\" courses for GST‑free treatment (see s 4). It narrows the Act’s application mechanically by listing eligibility criteria for ethnic schools (ss 5(1)–(2), 6(1)–(2)). Practically, the taxpayer (course supplier) benefits from GST exemption when the listed conditions are met; tax administrators must assess eligibility and State/Territory approvals to apply the exemption."},"complexity_factors":["Relies on cross‑reference to the GST Act definition of primary/secondary course (paragraph (b) of s195‑1) and thus requires interpretation of the Act (see Determination preamble and ss 5(1), 6(1)).","Multiple eligibility criteria for an \"ethnic school\" that must all be satisfied: not‑for‑profit body corporate; principal aim of teaching LOTE; close community links; and State/Territory licensing/recognition (see ss 5(2) and 6(2)).","Verification burden and documentary evidence: schools must establish corporate status, principal aim and community links, and produce State/Territory approval — these vary by jurisdiction and create administrative compliance tasks (ss 5(2), 6(2)).","Potential uncertainty in subjective terms: phrases like \"principal aim\" and \"has close links with a community\" are qualitative and may require factual assessment by tax officers or courts (ss 5(2), 6(2)).","Low legislative complexity: the instrument is short, with limited provisions and straightforward operative effect (ss 1–6), but interacts with broader GST rules (notably s38‑85 and s195‑1 of the Act)."],"plain_english_summary":"This Determination declares that Language Other Than English (LOTE) courses run by qualifying ethnic schools are to be treated as GST‑free primary or secondary education under the GST Act. It does this by setting eligibility rules for ethnic schools so those courses meet the Act’s definitions.\n\nIt affects not‑for‑profit ethnic schools that principally teach LOTE, their students and parents, and tax administrators: when a school meets the corporate, community‑link and State/Territory approval conditions the supplier may not charge GST."}},"importantCases":[],"_links":{"self":"/api/acts/f2017l00341","history":"/api/acts/f2017l00341/history","analysis":"/api/acts/f2017l00341/analysis","conflicts":"/api/acts/f2017l00341/conflicts","importantCases":"/api/acts/f2017l00341/important-cases","documents":"/api/acts/f2017l00341/documents"}}