Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.100

Supplies that are not GST-free

                   To 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.



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