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28 Aug 07 GST regs - personal aquatic survival skills courses

A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 3) was made on 22 August 2007 and registered on the Federal Register of Legislative Instruments on 27 June 2007 as Select Legislative Instrument 2007 No 258. The Regulations amend the A New Tax System (Goods and Services Tax) Regulations 1999 to allow a broader range of personal aquatic survival skills courses to the provided GST free by specifying additional training qualifications for first aid or life saving courses.

For a copy of the regulations, go here

For a copy of the Explanatory Material, click on ES/Supp Material

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