Comments by CPA Australia, ICAA, TIA and Taxpayers Australia in relation to GSTR 2000/D21: Supplies that are GST-free for tertiary education courses
Published on 01 Nov 00
by THE TAX INSTITUTE
Comments on the ruling in relation to Paragraphs 55-65, dealing with facilites; 66-77, dealing with the supplies of administrative services; and 78-103, dealing with GST-free supplies of course materials.
TAXATION INSTITUTE OF AUSTRALIA