A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.100 Supplies that are not GST - free
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.100
Supplies that are not GST - freeTo avoid doubt, the following supplies related to an * education course are not GST - free:
(a) a supply by way of sale, lease or hire of goods (other than * course materials covered by section 38 - 95, or a supply by way of lease or hire that is covered by section 38 - 97);
(b) a supply of membership of a student organisation.