Commonwealth Consolidated Acts

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

Excursions or field trips

             (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.



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