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