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A New Tax System (Goods and Services Tax) Act 1999
38‑100 Supplies that are not GST‑free38‑100 Supplies that are not GST‑free
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38‑100 Supplies that are not GST‑free
To avoid doubt, the following supplies related to an *education course are not GST‑free: (a) a supply by way of sale, lease or hire of goods (other than *course materials covered by section 38‑95, or a supply by way of lease or hire that is covered by section 38‑97); (b) a supply of membership of a student organisation.