Education Industry

Tax Information

GST and home stay accommodation for overseas students

Is the entity, a secondary school, making a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 ( GST Act), when it arranges home stay accommodation for overseas students and does not charge a fee for the service? Read more


GST and supply of a package consisting of an education course and other supplies

Is the entity, a government school, making a mixed supply that must be valued under section 9-80 of the A New Tax System (Goods and Services Tax) Act 1999 ( GST Act), when it supplies overseas students with a package consisting of an English language course, airport pick up and delivery, accommodation, food and social activities? Read more

 


GST and English language courses for foreign nationals

Is the entity, a provider of English language courses, making a GST -free supply of an English language course for overseas students under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 ( GST Act), when it supplies courses to foreign nationals in Australia who enter Australia on a temporary visa that does not contain a 'no study' condition? Read more