A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 6 - Interpretation  

Part 6-3 - Dictionary in the Act  

Division 195 - Dictionary in the Act  

SECTION 195-1.02   First aid or life saving course  

(1)    
For the purposes of subparagraph (b)(vi) of the definition of first aid or life saving course in section 195-1 of the Act, the following qualifications are specified:

(a) a qualification that was specified for the purposes of that subparagraph by the A New Tax System (Goods and Services Tax) Regulations 1999 immediately before their repeal;

(b) a qualification that:

(i) is provided under the VET Quality Framework (within the meaning of the National Vocational Education and Training Regulator Act 2011 ) by a registered training organisation; and

(ii) certifies the attainment of each competency mentioned in column 1 of an item in the following table with a unit code mentioned in column 2 of the item.

First aid or life saving course competencies
Item	Column 1 Competency	Column 2 Unit code
1	Respond to aquatic emergency using basic water rescue techniques	(a) SISCAQU002; or (b) SISCAQU202A; or (c) SRCAQU003B; or (d) SRCAQU003A
2	Instruct water familiarisation, buoyancy and mobility skills	(a) SISCAQU008; or (b) SISCAQU308A; or (c) SRCAQU009B; or (d) SRCAQU009A
3	Instruct water safety and survival skills	(a) SISCAQU009; or (b) SISCAQU309A; or (c) SRCAQU010B; or (d) SRCAQU010A
4	Instruct the strokes of swimming	(a) SISCAQU010; or (b) SISCAQU310A; or (c) SRCAQU011B; or (d) SRCAQU011A

(2)    
It is not necessary for a person to obtain certification of attainment of all the competencies mentioned in column 2 of the table in subsection (1) from the same registered training organisation.