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http://law.ato.gov.au/atolaw/vie ... 00030/NAT/ATO/00001
Education course
12. The supply of an education course is GST-free.16 This means that no GST is payable on the supply and you are entitled to an input tax credit for anything acquired or imported to make that supply.
13. The term 'education course' is defined in the GST Act to include (amongst other things):
a pre-school course;
a primary course; or
a secondary course.18
Tuition provided by a college, TAFE, university or other recognised tertiary institution that leads to a degree, diploma, certificate or other similar qualification will also be GST-free.
Some may still attract GST:
Single units that are not from an approved tertiary course are referred to as 'non-accredited units'. These units do not satisfy the requirements of the Education Minister's Determination under the Student Assistance Act 1973 because the Determination only covers accredited courses. Non-accredited units delivered by you will be subject to GST. |
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