Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.100

                   To avoid doubt, the following supplies related to an * education course are not GST-free:

                     (a)  a supply by way of sale, lease or hire of goods (other than * course materials covered by section 38- 95, or a supply by way of lease or hire that is covered by section 38-97);

                     (b)  a supply of membership of a student organisation.