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A New Tax System (Goods and Services Tax) Act 1999
38‑90 Excursions or field trips38‑90 Excursions or field trips
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38‑90 Excursions or field trips
(1) A supply is GST‑free if it is a supply of an excursion or field trip, but only if the excursion or field trip: (a) is directly related to the curriculum of an *education course; and (b) is not predominantly recreational. (2) However: (a) if the course is a *tertiary course, a *tertiary residential college course or a *professional or trade course—any supply of accommodation as part of the excursion or field trip is not GST‑free; and (b) in any case—any supply of *food as part of the excursion or field trip is not GST‑free under this section.