CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
38‑85 Education courses38‑85 Education courses
Start here
Get a plain-English read of 38‑85 Education courses
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
38‑85 Education courses
A supply is GST‑free if it is a supply of: (a) an *education course; or (b) administrative services directly related to the supply of such a course, but only if they are supplied by the supplier of the course.