A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016

This law decides which adult education courses don't have to charge GST (Goods and Services Tax).

What it does: Normally, most goods and services in Australia include a 10% GST. But some education courses are "GST-free" — meaning no tax is charged. This Determination spells out exactly which adult and community education courses qualify for this tax break.

Who it affects:

• Adult learners taking community education courses (like vocational training, hobby courses, or skills development)
• Education providers — specifically not-for-profit organisations that run these courses
• Employers and member organisations — courses they provide specifically for their own staff or members generally DON'T qualify

The rules: To be GST-free, a course must:

• Be open to adults in the general community (not just one company's employees or a closed membership group)
• Not be private one-on-one tuition
• Not be a university degree, school course, or other types of education already defined separately in the GST law
• Be likely to improve people's job skills
• Be run by a recognised provider — either a university, a provider approved by state/territory authorities, or a state-funded organisation

If a course is run by a not-for-profit body corporate, that body must also not have been banned or disqualified by state authorities for failing to meet standards.