A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-C - Education  

38-110   Recognition of prior learning etc.  

(1)    
A supply is GST-free if the supply is the assessment or issue of qualifications for the purpose of:


(a) access to education; or


(b) membership of a professional or trade association; or


(c) registration or licensing for a particular occupation; or


(d) employment.

(2)    
However, a supply is not GST-free under subsection (1) unless the supply is carried out by:


(a) a professional or trade association; or


(b) an * education institution ; or


(c) an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or


(d) an authority of the Commonwealth or of a State or Territory; or


(e) a local government body.

 

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