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The A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017 (F2017L01606) was registered on 6 December 2017. 

This determination will operate to ensure that a course that has ceased to be a ‘tertiary course’ under the Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2), as a result of the amendments made by the Student Assistance (Education Institutions and Courses) Amendment Determination 2017 (No. 3), will not cease to be a tertiary course for the purposes of the A New Tax System (Goods and Services Tax) Act 1999. 

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