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09 Oct 14 Addendum to GSTR 2001/1 (GST-free supplies for tertiary education courses) issued

On 8 October 2014, the ATO issued an addendum (GSTR 2001/1A3) to GSTR 2001/1 (Goods and services tax: supplies that are GST-free for tertiary education courses).

The addendum amends GSTR 2001/1 to:

  • reflect the withdrawal and replacement of Goods and Services Tax Ruling GSTR 2000/20 Goods and services tax: commercial residential premises;
  • reflect amendments made by the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 in relation to Subdivision 29-C of the A New Tax System (Goods and Services Tax) Act 1999
  • reflect changes made by the Tax Laws Amendment (2007 Measures No. 4) Act 2007 to omit references to 'Masters or Doctoral Course' throughout the GST Act;
  • reflect the latest Education Minister's Determination made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973, the Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and
  • reflect the Education Minister's Determination made under paragraph (b) of the definition of 'tertiary course' in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999, the A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014.

The Addendum also makes other minor changes.


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