Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.110

             (1)  A supply is GST-free if the supply is the assessment or issue of qualifications for the purpose of:

                     (a)  access to education; or

                     (b)  membership of a professional or trade association; or

                     (c)  registration or licensing for a particular occupation; or

                     (d)  employment.

             (2)  However, a supply is not GST-free under subsection (1) unless the supply is carried out by:

                     (a)  a professional or trade association; or

                     (b)  an * education institution; or

                     (c)  an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or

                     (d)  an authority of the Commonwealth or of a State or Territory; or

                     (e)  a local government body.