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.