Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

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



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback