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A New Tax System (Goods and Services Tax) Act 1999
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A New Tax System (Goods and Services Tax) Act 1999
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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
(1) A supply is GST‑free if the supply is the assessment or issue of qualifications for the purpose of: (a) access to education; or (b) membership of a professional or trade association; or (c) registration or licensing for a particular occupation; or (d) employment. (2) However, a supply is not GST‑free under subsection (1) unless the supply is carried out by: (a) a professional or trade association; or (b) an *education institution; or (c) an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or (d) an authority of the Commonwealth or of a State or Territory; or (e) a local government body.