Short Courses GST Classification Flow Chart Note two

Short Courses – GST Classification Flow Chart Note two separate criteria for short courses GST & Tertiary Education Courses <GST Ruling 2001/01> Is the short course part of a UTS accredited Certificate, Diploma, Bachelor, Master or Doctorate degree? Yes, then the course is GST-free No, see below Adult & Community Education (“ACE”) Courses <GST Ruling 2000/27> No, such short courses are subject to GST, eg recreational hobbies, artistic or cultural endeavours Is the short course likely to add to employment related skills? The course is similar to a accredited vocational education and training program Yes, then an approved GST-free short course. Provided the …. The course is marketed as adding to employment skills and … Objectives of the course are employment related and … There is a reasonable expectation that the skills acquired will be used in employment and … ATO Examples of Short Course GST Classifications Note, Employer commissioned specifically designed short courses are considered by the ATO to be subject to GST, if not considered to be ACE courses. Note 1. 2. 3. Occupational Preparatory Courses eg for the Police, Armed Services, Fire Brigade are GST free. Importantly for consistency short courses should be GST classified by FSU Tax Section. A short course composed of accredited and non-accredited courses should be apportioned for GST purposes. Please see the FSU Tax Section for assistance.