- Educational Textbook Study Scheme (ETSS)
Grants to Primary School Libraries
The Australian Taxation Office has published the following information on education and training matters:
o Ruling GSTR 2000/27 which provides guidance on whether an adult and community education course meets the requirement in the GST legislation of being “likely to add to the employment related skills of persons undertaking the course” in order to be GST-free.
o Ruling GSTR 2000/30 on supplies that are GST-free for pre-school, primary and secondary education courses.
o Determination GSTD 2000/7 on the supply of the services of apprentices or trainees by a Group Training Company to host employers under a Group Training Scheme.
o Information about the ATO's Education Industry Partnership , including an Issues Register, Questions & Answers, minutes of meetings, and booklets on the impact of the GST on Schools and the Higher Education and Training sector.
To assist them in their dealings with the Department, DEST’s business partners may find it useful to refer to other ATO publications not specifically to do with education and training:
o The Guide to GST (Nat 3014) , particularly the information on tax invoices and adjustment notes in Part 4 - Accounting for GST .
o A series of publications about how the New Tax System will affect Aboriginal and Torres Strait Islander people and organisations.
The Treasury has published Determination 2000 No. 2 of Exempt Taxes, Fees and Charges, made by the Treasurer under Div. 81 of the A New Tax System (Goods and Services Tax) Act 1999.