Schools and Higher Education

• Most educational services are GST-free.
   
• Professional or trade qualification courses are GST-free.
   
• Supplies of food by non-profit school tuckshops may be input taxed.
   
• Government appropriations become subject to GST when they are provided as grants to educational institutions.
   
• Donations and "no strings" grants to schools are not subject to GST.
   
• Sponsorships of school activities will normally be taxable. Memberships of student associations are taxable.
   
• Parents and Friends/ Citizens Associations are not required to be registered if their annual turnover is less than $100,000. This has important implications for activities such as fetes.
   
• Non-profit educational institutions are eligible for the GST concessions available to charities.
   
• Education Departments may register individual schools as branches. Alternatively, non-profit schools may register in their own right. Outside school hours child care may be GST-free.
   
• Travel to and from school is taxable.
   
• GST will be charged by registered contractors, but not employees.