Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.100

    To avoid doubt, the following supplies related to an * education course are not GST - free:

  (a)   a supply by way of sale, lease or hire of goods (other than * course materials covered by section   38 - 95, or a supply by way of lease or hire that is covered by section   38 - 97);

  (b)   a supply of membership of a student organisation.