The A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014 was registered Mon 28.7.2014. It specifies part-time tertiary courses to be tertiary courses for the purposes of the GST Act with the effect that GST is not payable on the supply of those courses. The Determination is taken to have commenced on 21 March 2009.
(FJM Note: Kevin Andrews as Minister for Social Services, made this Determination under paragraph (b) of the definition of ‘tertiary course’ in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.)
[LTN 144, 29/7/14]