Commonwealth legislation

A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017

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Plain English Summary

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This Determination declares that Language Other Than English (LOTE) courses run by qualifying ethnic schools are to be treated as GST‑free primary or secondary education under the GST Act. It does this by setting eligibility rules for ethnic schools so those courses meet the Act’s definitions.

It affects not‑for‑profit ethnic schools that principally teach LOTE, their students and parents, and tax administrators: when a school meets the corporate, community‑link and State/Territory approval conditions the supplier may not charge GST.

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A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017

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A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2017

I, CHRISTIAN PORTER, Minister for Social Services, make this determination under paragraph (b) of the definitions of primary course and secondary course in s195-1 of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 24 March 2017

Christian Porter

Minister for Social Services

Contents

Page

1 Name of Determination 3

2 Commencement 3

3 Definition 3

4 Purpose of Determination 3

5 Courses determined to be primary courses 3

6 Courses determined to be secondary courses 3

____________________

1 Name of Determination

This Determination is the A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017.

2 Commencement

This Determination commences on 1 April 2017.

3 Definition

In this Determination, unless the contrary intention appears:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

4 Purpose of Determination

The purpose of this Determination is to determine that Language Other Than English (LOTE) courses provided in accordance with this Determination are courses of study or instruction that are primary courses or secondary courses for the purposes of the Act.

Note Under section 38-85 of the Act, the supply of an education course, which includes a primary course and a secondary course, is GST-free.

5 Courses determined to be primary courses

(1) For paragraph (b) of the definition of primary course in section 195-1 of the Act, a LOTE course that is provided to primary school students by an ethnic school is determined to be a primary course for the purposes of the Act.

(2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that:

is a body corporate that operates on a not-for-profit basis;
has as its principal aim the teaching of languages other than English;
has close links with a community whose first/heritage language is not English; and
is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory.

6 Courses determined to be secondary courses

(1) For paragraph (b) of the definition of secondary course in section 195-1 of the Act, a LOTE course that is provided to secondary school students by an ethnic school is determined to be a secondary course for the purposes of the Act.

(2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that:

is a body corporate that operates on a not-for-profit basis;
has as its principal aim the teaching of languages other than English;
has close links with a community whose first/heritage language is not English;
is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017

A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2017

Dated 24 March 2017

Christian Porter

Minister for Social Services

Contents

Page

1 Name of Determination 3

2 Commencement 3

3 Definition 3

4 Purpose of Determination 3

5 Courses determined to be primary courses 3

6 Courses determined to be secondary courses 3

____________________

1 Name of Determination

This Determination is the A New Tax System (Goods and Services Tax) (Language Other Than English – LOTE – courses offered by ethnic schools) Determination 2017.

2 Commencement

This Determination commences on 1 April 2017.

3 Definition

In this Determination, unless the contrary intention appears:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

4 Purpose of Determination

Note Under section 38-85 of the Act, the supply of an education course, which includes a primary course and a secondary course, is GST-free.

5 Courses determined to be primary courses

(2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that:

is a body corporate that operates on a not-for-profit basis;
has as its principal aim the teaching of languages other than English;