Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.90

  (1)   A supply is GST - free if it is a supply of an excursion or field trip, but only if the excursion or field trip:

  (a)   is directly related to the curriculum of an * education course; and

  (b)   is not predominantly recreational.

  (2)   However:

  (a)   if the course is a * tertiary course, a * tertiary residential college course or a * professional or trade course--any supply of accommodation as part of the excursion or field trip is not GST - free; and

  (b)   in any case--any supply of * food as part of the excursion or field trip is not GST - free under this section.