A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.90 Excursions or field trips
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.90
Excursions or field trips(1) A supply is GST - free if it is a supply of an excursion or field trip, but only if the excursion or field trip:
(a) is directly related to the curriculum of an * education course; and
(b) is not predominantly recreational.
(a) if the course is a * tertiary course, a * tertiary residential college course or a * professional or trade course--any supply of accommodation as part of the excursion or field trip is not GST - free; and
(b) in any case--any supply of * food as part of the excursion
or field trip is not GST - free under this section.