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Tuesday, 27 February 2001
Page: 24570

Mr Kelvin Thomson asked the Treasurer, upon notice, on 14 August 2000:

Has the Government defined what is an education course in relation to the application of the goods and services tax on education; if so, (a) how is that definition applied to adult and community education courses and (b) when was the definition released to the public.

Mr Costello (Treasurer) —The Assistant Treasurer has provided the following answer to the honourable member's question:

Parliament defined the terms “education course” and “adult and community education course” in A New Tax System (Goods and Services Tax) Act 1999, which received the Royal Assent on 8 July 2000. An “adult and community education course” is one kind of GST-free “education course”.

Two important elements of the definition of “adult and community education course” are that, broadly speaking, the course of study is likely to add to the employment related skills of the people undertaking the course, and that it is of a kind determined by the Education Minister to be an adult and community education course.

The Education Minister issued a determination on adult and community education courses on 20 June 2000 and the Australian Taxation Office issued a taxation ruling on the meaning of the term “likely to add to employment related skills” on 28 June 2000.